Skip to main content
Practical manual for Income Tax 2023.

For donations of cultural goods and contributions in favor of the conservation, repair and restoration of goods belonging to the cultural heritage of Castilla-La Mancha, and for cultural purposes, included in the cultural patronage plan of Castilla-La Mancha

Regulations: Arts. 11 bis and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Amount and requirements for applying the deduction

  • 15% of the pure and simple donations made during the tax period of assets that, forming part of the cultural heritage of Castilla-La Mancha, are registered in the Inventory of the Cultural Heritage of Castilla-La Mancha, in accordance with Law 4/2013, of May 16, on the Cultural Heritage of Castilla-La Mancha, provided that they are made in favor of any of the following entities:

    1. The Regional Government of Castilla-La Mancha and the Local Corporations of the Region, as well as the Public Entities of a cultural nature dependent on any of them.

    2. The universities that carry out their teaching and research activities in the territory of the Region, the Research Centers and the Higher Centers for Artistic Education of the Region.

    3. Non-profit entities (foundations and associations declared of public utility) regulated in sections a) and b) of article 2 of Law 49/2002, of December 23 , on the Tax Regime of Non-Profit Entities and Tax Incentives for Patronage, provided that :

      • - Pursue purposes of an exclusively cultural nature and

      • They are registered in the corresponding registers of Castilla La Mancha.

  • 15 percent of the amounts allocated to the conservation, repair and restoration of assets belonging to the cultural heritage of Castilla-La Mancha, registered in the Inventory of the Cultural Heritage of Castilla-La Mancha.

  • 15 percent of the amounts donated for cultural purposes established in Law , of December 13, on Cultural Patronage of Castilla-La Mancha, made to the entities established in article 3.1 of said law, included in the cultural patronage plan of Castilla-La Mancha.

    The entities established in article 3.1 of Law 9/2019, of December 13, on Cultural Patronage of Castilla-La Mancha are the following:

    a) The Regional Government of Castilla-La Mancha and the Local Corporations of the region, as well as the Entities and Organizations that make up the Regional Public Sector, defined in article 4 of the consolidated text of the Finance Law of Castilla-La Mancha, approved by Legislative Decree 1/2002, of November 19, and the Local Public Sector of Castilla-La Mancha.

    b) Non-profit entities domiciled for tax purposes in Castilla-La Mancha. Non-profit entities are understood to be those that are characterized as such by the regulations governing them in accordance with their corresponding legal personality.

    c) Universities that carry out their teaching and research activities in the territory of the Region, the Research Centres and the Higher Centres for Artistic Education in the Region.

    d) Natural or legal persons with tax domicile in Castilla-La Mancha who regularly carry out any of the activities listed in article 2 of the Cultural Patronage Law of Castilla-La Mancha.

Joint maximum limit of deduction

The sum of the bases of the deductions established in the previous sections may not exceed 10% of the general taxable base and the taxable base of the taxpayer's savings. This amount is the result of adding boxes [0500] and [0510] of the declaration.

Incompatibility

These deductions will be incompatible with the tax credit referred to in Law 9/2019, of December 13, on Cultural Patronage of Castilla-La Mancha, as long as it remains in force.

The tax credit is regulated in Chapter 2 of Title IV ("Tax Measures"), article 21 to 24, both inclusive, of the aforementioned Law 9/2019, of December 13, on Cultural Patronage of Castilla-La Mancha.

Article 21 of Law 9/2019, as amended from 1 February 2023, defines tax credit as "those amounts recognised by the regional Administration in favour of taxpayers that may be used by them to satisfy the payment of their own taxes, public prices and fees of the Autonomous Community of Castilla-La Mancha, as well as the fee established in Law 9/2001, of 21 March, which creates the Wind Fee and the Fund for the Technological Development of Renewable Energies and the Rational Use of Energy in Castilla-La Mancha".

It is the responsibility of the Department responsible for finance of the Regional Government of Castilla-La Mancha to recognise a tax credit in favour of donors for 25% of business collaboration agreements or monetary amounts donated to recipients and for the following purposes:

  1. Donations made to the Regional Government of Castilla-La Mancha and to the Entities and Organizations that make up the Regional Public Sector, provided that they are used to finance spending programs or actions that have the objective of promoting any cultural activity.

  2. Donations made to Universities with a presence in Castilla-La Mancha, to Research Centres and to Higher Centres for Artistic Education in Castilla-La Mancha, when they are intended to finance expenditure programmes or actions aimed at research activities in the field of services and products with cultural content.

  3. Donations made to public universities in Castilla-La Mancha and to public higher education centres in the region for the purpose of financing spending programmes or actions to establish scholarships for access to higher education in studies related to services and products with cultural content.