For donations allocated for the promotion of the Valencian language

Regulations: Art. 4.One.r) 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 and requirements for applying the deduction

• 20% for the first 150 euros and

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

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

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

  3. Public and private universities established in the Valencian Community.

  4. The higher education centres for artistic education in 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 recipient is the Generalitat or one of its public cultural entities, the amount received in each financial year will be allocated, as a minimum credit, to the expenditure programme of the budgets of the immediately following financial year that have the objective of promoting the Valencian language.

• Furthermore, the application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions