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Practical guide to 2021 Income Tax.

For donations to preserve, repair and restore property belonging to the Valencian Cultural Heritage

Regulations: Art. 4.Uno.q) 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

  • 25% For the rest of the value of the monetary amounts donated for the conservation, repair and restoration of assets of the Valencian Cultural Heritage registered in its General Inventory. 100

Requirements and other conditions for applying the deduction

  • Donations are made to any of the following entities:

    1. Non-profit organisations, registered with the Valencian Community, whose corporate purpose is cultural, scientific or sporting.

      Non-profit organisations are understood as:

      1. Foundations.

      2. Associations declared to be of public use.

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

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

      5. The Generalitat, its public bodies and the public instrumental sector of the Generalitat.

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

    3. The public and private universities of the Valencian Community, their foundations and the major schools assigned to them.

    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 persons or entities that are beneficiaries of the patronage will also be those who are objectively comparable to those provided for in the previous point, based on others autonomous Communities, Member States of the European Union or associated states of the European Economic Area that carry out projects or activities declared of social interest under the terms of Act 20/2018, of 25 July, on cultural, scientific and sporting patronage in the Valencian Community.

      See (a), provided that these entities pursue cultural interests, (b), (c), (d), and ) and f) of the first and second paragraph of Article 2 of this law, Act 3/20, of 2018 July, on 25 cultural, scientific and non-professional sports patronage in the Valencian Community and of the objectively comparable.

  • Donations must be made to finance expense programs or actions that aim to preserve, repair and restore the aforementioned assets.

    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 for the expenditure programme of the budgets for the financial year immediately after the purpose of the conservation, repair and restoration works of art and, in general, of goods of historical, artistic and cultural value.

  • The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that are entitled to its application is made by credit or debit card, bank transfer, nominative 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.