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Practical guide to 2021 Income Tax.

For donations allocated for the promotion of the Valencian language

Regulations: Art. 4.Uno.r) Act 13/1997, of 23 December, regulating the autonomous range of Personal Income Tax and other taxes transferred, from the Valencian Community.

Amount and requirements for applying the deduction

  • 20% For the first 100 euros and 150

  • On 25/100/for the rest of the value of donations of monetary amounts made during the tax period in favour of the following entities:

    1. The Generalitat, public bodies and the public instrumental sector of the Generalitat.

    2. Local organisations of the Valencian Community, their public bodies, foundations and consortia of them that depend on them.

    3. The public and private universities established in the Valencian Community.

    4. The institutes and research centres of the Valencian Community or that are based in it.

    5. The higher centres of artistic teaching in the Valencian Community.

    6. The following non-profit organisations whose sole purpose is to promote the Valencian language and registered with tax authorities in the Valencian Community:

      1. Foundations.

      2. Associations declared to be of public use.

      3. Sports federations and associations in the territory of the Valencian Community.

        See article 1 (3) of Law 20/2018 of 25 July on cultural, scientific and sporting patronage in the Valencian Community.

      4. The federations and associations of non-profit organisations referred to in the previous sections.

    7. Those that are objectively comparable to those established in other autonomous communities, Member States of the European Union or associated states of the European economic space, whose sole purpose is the promotion of the Valencian language.

    For these purposes, when the donor is the Generalitat or one of its public entities of a cultural nature, the amount received in each financial year the minimum credit will be used to cover the expenses programme of the budgets for the financial year immediately after the aim of promoting the Valencian language.

  • In addition, the application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that is of legal interest to be applied , it is carried out by credit or debit card, bank transfer, registered cheque or deposit in accounts with credit institutions.

    This requirement is established by the Additional Provision sixteen of Act 13/1997, of 23 December, which regulates the autonomous range of Personal Income Tax and other taxes assigned.