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Practical guide to 2021 Income Tax.

Joint requirement for certain regional deductions for donations or transfers of use or combogiato

Deductions:

  • For monetary donations for the conservation, repair and restoration of assets belonging to the Valencian Cultural Heritage,

  • For amounts allocated by its holders 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.

Joint requirement

  • The basis of the previous deductions cannot be greater than 30% of the general net tax base and 100 taxpayer's savings, sum of the boxes [0500] and [0510] of the tax return.

  • In any case, the withdrawal of the donation will determine the obligation to pay the instalments corresponding to the profits made during the period tax on which such revocation takes place, plus any applicable late payment interest, in the form established by the state regulation governing Personal Income Tax.