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Practical Income Manual 2021.

For donations for the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage

Regulations: Art. 4.Uno.q) Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and remaining transferred taxes, from the Valencian Community.

Amount and requirements for applying the deduction

  • 20 percent for the first 150 euros and

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

Requirements and other conditions for the application of the deduction

  • That donations be made in favor of any of the following entities:

    1. Non-profit entities, fiscally domiciled in the Valencian Community, whose corporate purpose is of a cultural, scientific or non-professional sports nature.

      Non-profit entities are understood to be:

      1. The foundations.

      2. Associations declared of public utility.

      3. The sports federations and associations in the territory of the Valencian Community.

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

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

    2. The local entities 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 colleges attached to them.

    4. The institutes and research centers of the Valencian Community or that have headquarters there.

    5. The higher artistic education centers of the Valencian Community.

    6. Persons or entities that benefit from patronage will also be persons or entities objectively comparable to those provided for in the previous point based in other autonomous communities, member states of the European Union or associated states of the European economic area that develop projects or activities declared to be of social interest. in the terms of Law 20/2018, of July 25, on non-professional cultural, scientific and sports patronage in the Valencian Community.

      See letter a), provided that these entities pursue purposes of cultural interest, b), c), d), e) and f) of section one and section 2 of article 3 this law Law 20/2018, of 25 July, of cultural, scientific and non-professional sports patronage in the Valencian Community and those that are objectively comparable.

  • These must be donations for the financing of spending programs or actions that have as their objective the conservation, repair and restoration of the aforementioned assets.

    For these purposes, when the donee is the Generalitat or one of its public entities of a cultural nature, the amount received in each year will be assigned, as a minimum credit, to the expenditure program of the budgets of the immediately following year whose purpose is the conservation , repair and restoration of works of art and, in general, goods with 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 entitles its application to be made by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions .

    This requirement is established by Additional Provision sixteen of Law 13/1997, of December 23, which regulates the regional section of Personal Income Tax and other transferred taxes.