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Practical manual for Income Tax 2022.

For donations of property belonging to the Valencian Cultural Heritage

Regulations: Art. 4.One.q) and Additional Provision sixteenth 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

  • 20% for the first 150 euros and

  • 25% for the remaining value of outright donations made during the tax period, of assets that, forming part of the Valencian Cultural Heritage, are registered in the General Inventory of said Heritage, in accordance with the current regional legal regulations.

Requirements and other conditions for the application of the deduction

  • That donations are 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, domiciled for tax purposes 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. 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 bodies and the instrumental public sector of the Generalitat.

    3. 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. Institutes and research centres of the Valencian Community or those based therein.

    6. The higher education centres for artistic education in the Valencian Community.

    7. Likewise, beneficiaries of patronage will be persons or entities that are objectively comparable to those provided for in the previous point and are 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 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 .