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Practical Income Manual 2022.

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

Regulations: Art. 4.Uno.s) 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

25 percent of the amounts in which donations or loans for use or commodatum are valued made to cultural, scientific or sporting projects or activities non-professionals 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 bailment be made to non-professional cultural, scientific or sporting projects or activities declared or considered to be of social interest , other than those provided for donations relating to heritage Valencian cultural and those aimed at promoting the Valencian language.

  • That donations or loans for use or bailment be made in favor of the people and entities beneficiaries of article 3 of Law 20/2018 , of July 25, of the Generalitat, of the 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 cultural, scientific and non-professional sports patronage in the Valencian Community, the following persons and entities are considered beneficiaries:

    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. 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, theater and circus.
      3. Plastic arts or fine arts, photography or design.
      4. Books and reading and literary, phonographic and cinematographic editions in any format or medium.
      5. Research, documentation, conservation, restoration, recovery, dissemination and promotion of the material and intangible cultural heritage of the Valencian Community.
      6. The 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, on a regular basis, carry out cultural, scientific and sporting activities of a non-professional nature. For the purposes of this law, natural persons who carry out cultural, scientific or sporting activities of a non-professional nature in relation to the forms of patronage received from their spouse, stable partner, ascendants, descendants or collaterals up to the third degree will not be considered beneficiaries. , or those who, together with the aforementioned natural person, form part of an entity under an income attribution regime.

    9. The museums and museographic collections recognized by the Generalitat Valenciana, as well as the archives in the Valencian Community.

  • Persons or entities that will 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 cultural, scientific projects or activities. or non-professional sports activities declared or considered of social interest that give the right to this deduction.

Basis of deductions

  • The basis of deductions for donations made will be:

    1. In monetary donations , the amount.

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

    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 percent of the cadastral value , determined proportionally to the corresponding number of days in each tax period.

    4. In the constitution 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 goods and rights , the annual amount resulting from applying the legal interest of the money of each year to the value of the usufruct determined at the time of its constitution in accordance to the rules of the Tax on Property Transfers and Documented Legal Acts.

    6. In donations of goods of cultural interest, inventoried goods not declared of cultural interest, goods of local relevance or works of art of guaranteed quality, the valuation carried out by the Asset Valuation Board of the Valencian Cultural Heritage. In the case of cultural assets that are not 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 its maximum limit the normal market value of the asset or right transmitted at the time of its transmission .

    • The base of the deductions for loans for use or bailment will be the annual amount resulting from applying, in each of the tax periods of the duration of the loan, the 4 100 to the valuation of the asset carried out by the Valencian Cultural Heritage Property Valuation Board, being determined proportionally to the number of days that corresponds in each tax period .

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