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, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

To be eligible for deductions:

For donations with ecological purposes,
For donations of goods 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 intended for the promotion of the Valencian Language and
For donations or transfers of use or loans for other cultural, scientific or non-professional sports purposes.

The effectiveness of the donation made, as well as its value, must be accredited by means of a certification issued by the recipient person or entity that must contain, at least, the following details:

Name and surname or company name and tax identification number of both the donor and the recipient person or entity.
Express mention that the recipient person or entity is included among the beneficiaries of cultural patronage under 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 valuation of the donation in the case of non-monetary donations.
Date, valuation amount and duration in the case of the creation of a real right of usufruct or a loan for use or loan for use.
Purpose 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 object received on loan for use or as a loan.
In the case of non-monetary donations, the creation of a real right of usufruct or loan for use or loan for use, a public document or other document that certifies the delivery of the donated property, the creation of the right of usufruct or the loan for use or loan for use.
In relation to donations of assets that form part of the Valencian Cultural Heritage, the identification number that corresponds to the donated asset in the General Inventory of Valencian Cultural Heritage must be indicated.

However, in the case of donations whose beneficiary is the Generalitat, its public bodies, the foundations of the public sector and the consortia attached to it a certificate from the department with jurisdiction in tax matters will be accepted, instead of the certificate from the recipient entity.

2. Deductions for loans for use or loans

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

To be eligible for deductions on the loan for use or loan of assets of cultural interest, of inventoried assets not declared of cultural interest, of assets of local relevance or of 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 of social interest, it must be accredited by means of the certification issued by the person or entity borrowing the loan, which must contain, at least, the following details:

Name and surname or company name and tax identification number of both the lender and the borrower.
Express mention that the person or entity receiving the loan 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 loan.
Amount of the valuation of the loan for use or loan.
Public document or other authentic document that certifies the establishment of the loan or loan.
Purpose that the borrowing person or entity will give to the asset that is the object of the loan for use.