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Practical Income Manual 2022.

For amounts destined for cultural fertilizers

Regulations: Art. 4.Uno.x) and Additional Provision sixteenth Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Deduction amount

21 percent 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 of less than 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 taxable savings base , boxes [ 0500 ] and [0510] of the declaration.

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

    Note: For taxpayers who died before October 28, 2022 , the maximum base of the deduction 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 legal act or business that gives the right to its application to be made by credit or debit card, bank transfer, nominative check or deposit in accounts in credit institutions .