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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

For amounts allocated by their owners to the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage

Regulations: Art. 4.One.q) and Sixteenth Additional Provision 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 percent for the first 250 euros and

    Attention : the deduction percentage of 20 percent will only be applicable to the first 150 euros in the event of deceased taxpayers prior to June 1, 2025.

  • 25% for the remaining value of the amounts allocated by the owners of assets belonging to the Valencian Cultural Heritage, registered in the General Inventory thereof, to the conservation, repair and restoration of the aforementioned assets.

  • 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 .