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Form 100. Personal Income Tax Return Declaration 2017

10.15.25. For donations of monetary amounts related to other cultural purposes

A new regional deduction of 15 percent of the amounts donated to recipients is introduced and for the following purposes:

  • Donations made to the Generalitat and the Local Corporations of the Valencian Community and to the public entities of a cultural nature that depend on said Administrations, provided that they are intended for the financing of expenditure programs or actions that have the objective of promoting any cultural activity. , sports or scientific other than those provided for in sections q and r of Art. 4 of Law 13/1997).

  • Donations made to cultural companies with own funds of less than 300,000 euros, whose activity is cinematography, performing arts, music, painting and other visual or audiovisual arts, publishing or research, provided that they are intended for the development of their activity. The maximum deduction base will be 3,000 euros per tax period.

  • Donations made to public and private universities, to research centers of the Valencian Community and to higher centers of artistic education, when they are intended to finance expenditure programs or actions that have research or teaching activities as their objective. The maximum deduction base will be 50,000 euros per tax period.

  • Donations made to public universities and public higher artistic education centers in the Valencian Community for the financing of spending programs or actions to promote access to higher education.

  • Capital contributions made to technology-based companies created or developed from patents or results generated by research projects carried out in Valencian universities and in Valencian higher centers of artistic education. The maximum deduction base will be 50,000 euros per tax period.

To be entitled to this deduction, the effectiveness of the donation and its value must be proven by certification issued by the donor entity. In addition, the delivery of the monetary amount must be made by credit or debit card, bank transfer, personal check or payment to credit institutions.

Completion :

You must include in the corresponding box the amount of the amounts donated broken down according to the type of donation.

IMPORTANT

Common requirements for regional deductions for the donation of monetary amounts for the conservation, repair and restoration of assets of the Valencian Cultural Heritage, for the amounts allocated by the owners of assets belonging to the Valencian Cultural Heritage , to the conservation, repair and restoration of the aforementioned assets, for donations intended for the promotion of the Valencian language and for donations of monetary amounts related to other cultural purposes.

It is established that the base of the previous regional deductions may not exceed 20% of the taxpayer's taxable base.