Documentary justification of certain regional deductions for donations or transfers of use or commotion

1. Deductions for donations

To have the right to deductions:

For donations for ecological purposes,
For donations of assets belonging to the Valencian Cultural Heritage,
For monetary donations for the conservation, repair and restoration of assets belonging to the Valencian Cultural Heritage,
For donations to promote the Valencian Language and
For donations or transfers of use or for other purposes of cultural, scientific or sporting nature.

The effectiveness of the donation made, as well as the value of the donation, must be accredited by means of a certificate issued by the donor person or entity that must contain at least the following:

Name and surname (s) or company name and tax identification number, both of the donor and the donor person or entity.
Express mention that the person or entity that is a donor is included among the beneficiaries of the cultural patronage of article 3 of Law 20/2018, of 25 July, on cultural, scientific and sporting patronage in the Valencian Community.
Date and amount of the donation when it is monetary.
Date and amount of the donation's assessment in the event of non-cash donations.
Date, amount of the valuation and duration in the event of the creation of a real right of usufruct or a use or comfortable loan.
Destination that the beneficiary person or entity will give to the donation received or to the object of the actual right of usufruct or to the one received in a use or comfortable loan.
In the case of non-cash donations, the creation of a real right of usufruct or use or combogiato loan, document public or other document certifying the delivery of the donated asset, the creation of the right of usufruct or the use or comfort loan.
With regard to donations of assets belonging to the Valencian Cultural Heritage, the identification number that corresponds to the donated asset in the General Inventory of Valencian Cultural Heritage must be indicated.

However, in the case of donations , the beneficiary of which is the Generalitat, its public bodies, the foundations of the public sector and consortia those assigned to the same will be admitted, in substitution of the certificate of the doning entity, certification of the company with competence in tax matters.

2. Deductions for use or transfer loans

To have the right to deductions on the loan for the use or comfortable use of assets of cultural interest, of undeclared inventoried assets of cultural interest, local relevant goods or guaranteed quality works of art, as well as premises for carrying out projects or cultural, scientific or sporting activities that are declared or considered of social interest, must be accredited by means of the certificate issued by the person or the entity that is a insurer, which must contain at least the following:

Name and surname (s) or company name and tax identification number of both the insurer and the insurer.
Express mention that the person or entity that is a promoter is included among the beneficiaries of cultural patronage referred to in Article 3 of Act 20/2018, of 25 July, on cultural, scientific and sporting patronage in Valencia.
Date on which the asset was delivered and the duration of the use or comfortable loan.
Amount of the valuation of the use loan or commodate.
Public document or other authentic document certifying the establishment of the loan or the operation of the card.
Destination that the person or entity that is the policyholder will give to the object of the use loan.