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Practical Income Manual 2022.

For donations of property belonging to the Valencian Cultural Heritage

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

Deduction amount

  • 20 percent for the first 150 euros and

  • 25 per 100 for the rest of the value of pure and simple donations made , during the tax period, of assets that, forming part of the Estate Valencian Cultural Heritage, are registered in the General Inventory of the aforementioned Heritage, in accordance with the current regional legal regulations.

Requirements and other conditions for the application of the deduction

  • That donations be made in favor of any of the following entities referred to in article 3 of Law 20/2018, of July 25, on non-professional cultural, scientific and sports patronage in the Valencian Community:

    1. Non-profit entities, fiscally domiciled in the Valencian Community, whose corporate purpose is of a cultural, scientific or non-professional sports nature.

      Non-profit entities are understood to be:

      1. The foundations.
      2. Associations declared of public utility.
      3. The sports federations and associations in the territory of the Valencian Community.
      4. The federations and associations of non-profit entities referred to in the previous sections.

    2. The Generalitat, its public organizations and the instrumental public sector of the Generalitat.

    3. The local entities of the Valencian Community, their public bodies, foundations and consortia that depend on them.

    4. The public and private universities of the Valencian Community, their foundations and the colleges attached to them.

    5. The institutes and research centers of the Valencian Community or that have headquarters there.

    6. The higher artistic education centers of the Valencian Community.

    7. Persons or entities that benefit from patronage will also be persons or entities objectively comparable to those provided for in the previous point based in other autonomous communities, member states of the European Union or associated states of the European economic area that develop projects or activities declared to be of social interest. in the terms of Law 20/2018, of July 25, on non-professional cultural, scientific and sports patronage in the Valencian Community.

  • 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 .