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Practical Income Manual 2022.

For amounts allocated by their owners to the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage

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

Amount and requirements for applying the deduction

  • 20 percent for the first 150 euros and

  • 25 per 100 for the rest of the value of the amounts allocated by the owners of assets belonging to the Valencian Cultural Heritage, registered in the General Inventory of the same, for conservation, repair and restoration of the aforementioned assets.

  • 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 .