10.15.19. For amounts allocated by their owners to the conservation, repair and restoration of assets that are part of the Valencian cultural heritage.

Taxpayers may deduct 25 percent (if the taxpayer has died before July 28, 2018, the percentage will be 15 percent) 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 or restoration of the aforementioned assets.

In the case of joint taxation, the taxable base of its different members will be determined taking into account the rules of individualization of the different sources of income contained in the state regulations regulating the tax (art. 7.two CA Law 13/1997).

The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that entitles its application to be carried out by credit or debit card, bank transfer, nominative check or deposit into credit institution accounts.

Completion

The amounts paid by the deduction holder will be reflected in the window.

In the case of marriage and if the amount paid corresponds to the spouses equally, 50% of the total amount paid by both spouses will be reflected.

IMPORTANT

Common requirements for regional deductions for 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 by donations intended for the promotion of the Valencian language and by 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.