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Practical manual for Income Tax 2022.

For donations or transfers of use or loans for other purposes of a cultural, scientific or non-professional sports nature.

Regulations: Art. 4.One.s) 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

25% of the amounts in which donations or loans for use or loan are valued made to non-professional cultural, scientific or sports projects or activities declared or considered to be of social interest in which the requirements indicated in the following section are met.

However, in the event that the taxpayer applies the deduction for donations made to entities included in the scope of Law 49/2002, provided for in article 68.3.a) of the Personal Income Tax Law, the first 150 euros of the value of the donation will enjoy a deduction of 20 percent.

Requirements for applying the deduction

  • That donations or loans for use or on loan are made to non-professional cultural, scientific or sports projects or activities declared or considered to be of social interest , other than those provided for donations relating to Valencian cultural heritage and those intended to promote the Valencian language.

  • That donations or loans for use or loan be made in favor of the beneficiary persons and entities of article 3 of Law 20/2018 , of July 25, of the Generalitat, of non-professional cultural, scientific and sports patronage in the Valencian Community.

    In accordance with article 3 of Law 20/2018, of July 25, of the Generalitat, on non-professional cultural, scientific and sports patronage in the Valencian Community, the following persons and entities are considered beneficiaries:

    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. Cultural companies that have their tax domicile in the Valencian Community and whose corporate purpose is any of the following:

      1. Cinematography, audiovisual arts and multimedia arts.
      2. The performing arts, music, dance, theatre and circus.
      3. The plastic arts or fine arts, photography or design.
      4. Books and reading, as well as literary, phonographic and cinematographic editions in any format or medium.
      5. The research, documentation, conservation, restoration, recovery, dissemination and promotion of the tangible and intangible cultural heritage of the Valencian Community.
      6. Folklore and popular traditions of the Valencian Community, especially popular music and traditional dances.
      7. Applied arts such as jewelry and handmade ceramics.
      8. Any other artistic or cultural activity.

    8. Natural persons resident and with tax domicile in the Valencian Community who regularly carry out non-professional cultural, scientific and sporting activities. For the purposes of this law, natural persons who carry out non-professional cultural, scientific or sporting activities in relation to the types of patronage received from their spouse, stable partner, ascendants, descendants or collateral relatives up to the third degree, or those who form part, together with the aforementioned natural person, of an entity under an income attribution regime, will not be considered beneficiaries.

    9. Museums and museum collections recognised by the Generalitat Valenciana, as well as archives in the Valencian Community.

  • The beneficiaries of patronage will also 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 carry out non-professional cultural, scientific or sporting projects or activities declared or considered to be of social interest that give the right to this deduction.

Basis of deductions

  • The basis for deductions for donations made will be:

    1. In monetary donations , the amount.

    2. In donations of assets or rights , the book value they had at the time of transfer and, failing that, the value determined in accordance with the regulations of the Wealth Tax.

    3. In the constitution of a real right of usufruct over real estate , the annual amount resulting from applying, in each of the tax periods of duration of the usufruct, 4% of the cadastral value, determined proportionally to the number of days that corresponds to each tax period.

    4. In the creation of a real right of usufruct over securities , the annual amount of dividends or interest received by the usufructuary in each of the tax periods of duration of the usufruct.

    5. In the constitution of a real right of usufruct over assets and rights , the annual amount resulting from applying the legal interest of the money of each fiscal year to the value of the usufruct determined at the time of its constitution in accordance with the regulations of the Tax on Property Transfers and Documented Legal Acts.

    6. In donations of assets of cultural interest, inventoried assets not declared of cultural interest, assets of local relevance or works of art of guaranteed quality, the valuation carried out by the Valencian Cultural Heritage Assets Valuation Board. In the case of cultural assets that do not form part of the Valencian cultural heritage, the board will also assess the sufficiency of the quality of the work.

  • Maximum base: The value determined in accordance with the provisions of the previous point will have as a maximum limit the normal market value of the asset or right transferred at the time of its transfer .

    • The basis for deductions for loans for use or loan will be the annual amount resulting from applying, in each of the tax periods of duration of the loan, 4 percent to the valuation of the asset carried out by the Valencian Cultural Heritage Assets Valuation Board, determined proportionally to the number of days corresponding to each tax period .

      In the case of loans for use or loan of premises for the execution of projects or activities , 4 percent of the cadastral value will be applied, proportionally to the number of days corresponding to each 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 .