Documentary justification of certain regional deductions for donations or transfers of use or loan

1. Deductions for donations

Regulations: Art. 4.Three.a) Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes, of the Valencian Community

To qualify for deductions:

For donations with ecological purposes,
For donations of assets that are part of the Valencian Cultural Heritage,
For monetary donations for the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage,
For donations destined to the promotion of the Valencian Language and
For donations or transfers of use or loans for other purposes of a cultural, scientific or non-professional sports nature.

The effectiveness of the donation made, as well as its value, must be proven by certification issued by the person or entity granting which must contain, at least, the following extremes:

Name and surname or company name and tax identification number, both of the donor and the person or entity receiving the donation.
Express mention that the donor person or entity is included among the beneficiaries of cultural patronage of article 3 of Law 20/2018, of July 25, on non-professional cultural, scientific and sports patronage in the Valencian Community.
Date and amount of the donation when it is monetary.
Date and amount of the donation valuation in the case of non-monetary donations.
Date, amount of the valuation and duration in the case of the constitution of a real right of usufruct or a loan of use or bailment.
Destination that the beneficiary person or entity will give to the donation received or to the object of the real right of usufruct or to the one received as a loan for use or commodatum.
In the case of non-monetary donations, constitution of a real right of usufruct or loan of use or bailment, public document or other document that certifies the delivery of the donated property, the constitution of the right of usufruct or loan of use or bailment.
In relation to donations of assets that are part of the Valencian Cultural Heritage, the identification number that corresponds to the donated asset in the General Inventory of the Valencian Cultural Heritage must be indicated.

However, in the case of donations whose beneficiary is the Generalitat, its public organizations, public sector foundations and consortia attached to it, will be admitted, in substitution of the certificate of the donee entity, certification of the department with jurisdiction in tax matters.

2. Deductions for loans of use or bailments

Regulations: Art. 4.Three.b) Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes, of the Valencian Community.

To be entitled to deductions on the loan of use or loan of goods of cultural interest, inventoried goods not declared of cultural interest, goods of local relevance or works of art of guaranteed quality, as well as premises for carrying out non-professional cultural, scientific or sports projects or activities declared or considered to be of social interest, must be accredited by means of the certification issued by the person or entity granting bailment, which must contain, at least the following extremes:

Name and surname or company name and tax identification number of both the bailor and the bailor.
Express mention that the bailor person or entity is included among the beneficiaries of cultural patronage contemplated in article 3 of Law 20/2018, of July 25, on non-professional cultural, scientific and sports patronage in the Valencian Community.
Date on which the asset was delivered and duration of the loan for use or commodatum.
Amount of the valuation of the loan for use or bailment.
Public document or other authentic document that proves the constitution of the loan or bailment.
Destination that the person or entity granting the property that is the object of the use loan will give it.