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Practical Income Manual 2022.

For donations allocated for the promotion of the Valencian language

Regulations: Art. 4.Uno.r) 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

Amount and requirements for applying the deduction

  • 20 percent for the first 150 euros and

  • 25 percent for the rest of the value of donations of monetary amounts made during the tax period in favor of the following entities:

    1. The Generalitat, public organizations and the instrumental public sector of the Generalitat.

    2. The local entities of the Valencian Community, their public bodies, foundations and consortia dependent on them.

    3. The public and private universities established in the Valencian Community.

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

    5. Entities registered on the last day of the tax period in the Census of entities promoting Valencian.

    For these purposes, when the donee is the Generalitat or one of its public entities of a cultural nature, the amount received in each year will be assigned, as a minimum credit, to the expenditure program of the budgets of the immediately following year whose purpose is the promotion of the Valencian language.

  • Furthermore, 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 in accounts in credit institutions .