For donations for the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage

Regulations: Art. 4.One.q) 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 the monetary amounts donated for the conservation, repair and restoration of assets of the Valencian Cultural Heritage registered in its General Inventory.

Requirements and other conditions for the application of the deduction

• Donations may be made to any of the following entities:

  1. Non-profit entities, domiciled for tax purposes 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. 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 bodies and the instrumental public sector of the Generalitat.

  3. 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. Institutes and research centres of the Valencian Community or those based therein.

  6. The higher education centres for artistic education in the Valencian Community.

  7. Likewise, beneficiaries of patronage will be persons or entities that are objectively comparable to those provided for in the previous point and are based in other autonomous communities, member states of the European Union or associated states of the European Economic Area that develop projects or activities declared to be of social interest in the terms of Law 20/2018, of July 25, on non-professional cultural, scientific and sports patronage in the Valencian Community.

• These must be donations to finance spending programs or actions that aim to preserve, repair and restore the aforementioned assets.

  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 as their object the conservation, repair and restoration of works of art and, in general, of assets with historical, artistic and cultural value.

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

  This requirement is established by Additional Provision Sixteen of Law 13/1997, of December 23, which regulates the autonomous section of the IRPF and other transferred taxes.