For amounts paid in expenses related to the promotion and training of music

Regulations: Art. 4.One.ae) Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Amount and maximum limit of the deduction

• 100 percent of the amounts paidin the period for voting on the following bills linked to the promotion and musical training:

  1. The fees and charges paid for music education at conservatories and music schools, or Music and Dance schools registered in the Register of educational centers of the Valencian Community, both public and private.

  2. The fees paid by the members of musical societies integrated into the Federation of Musical Societies of the Valencian Community.

  3. Expenses related to musical training and improvement, including master's degrees, courses and seminars, taught by official teaching centers.

  4. The purchase of instruments and scores within the framework of music training or dissemination activities carried out by the centers referred to in the preceding letters. The portion of expenses financed with public subsidies will not be deductible.

  5. The purchase of tickets for attending music concerts organized by the entities referred to in letters a) and b) above.

  The disbursements may be used for expenses incurred by the taxpayer, his spouse and those people who give right to the application of the family minimums by descendants.

• A maximum deduction limit of 150 euros per year per taxpayer.

Requirements and other conditions for the application of the deduction

• That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, respectively, is not greater than:

  • - 60,000 euros in individual declaration.

  • - 78,000 euros in a joint statement.

• The application of the deduction is conditional upon the delivery of the monetary amounts derived from the legal act or transaction that gives the right to its application is carried out by means of a credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions.

• When two taxpayers filing returns are entitled to the application of the deduction For the purpose of disbursing expenses related to the acquisition of goods or services intended for other people, the basis of the deduction will be prorated equally among them.

Deduction limits based on taxable base

• The full limit of the deduction It will only apply to taxpayers whose The sum of the general taxable base and the savings taxable base is less than 54,000 euros, in individual taxation, or 72,000 euros, in joint taxation.

• When the sum of the taxpayer's general taxable base and savings taxable base is between 54,000 and 60,000 euros, in individual taxation, or between 72,000 and 78,000 euros, in joint taxation, the limits of the deduction They will be the following:

  1. In individual taxation, the result of multiplying the deduction limits by a percentage obtained by applying the following formula:

     100 x (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 54,000)

  2. In joint taxation , the result of multiplying the deduction limits by a percentage obtained by applying the following formula:

     100 x (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 72,000)

Important: Once the taxpayers entitled to the deduction have entered the information necessary for its calculation, its amount will appear in the box [1121] of Annex B.9 of the declaration, "Other deductions".