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Practical manual for Income Tax 2022.

For amounts destined for cultural fertilizers

Regulations: Art. 4.One.x) and Sixteenth Additional Provision of Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Amount of deduction

21% of the amounts paid for the acquisition of cultural passes from companies or institutions adhering to the specific agreement signed with Culturarts Generalitat on the Valencian Cultural Pass.

Requirements for applying the deduction

  • The deduction can only be applied by taxpayers with incomes below 50,000 euros.

    For these purposes, the income of the taxpayer who acquires the cultural subscriptions will be understood as the sum of the general taxable base and the savings taxable base , boxes [ 0500 ] and [0510] of the declaration.

  • The maximum deduction base will be 165 euros per tax period.

    Note: For taxpayers who died before October 28, 2022 , the maximum deduction base will be 150 euros per tax period.

  • Furthermore, the application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions .