10.15.20. For donations destined to promote the Valencian language

25 percent (15 percent for taxpayers who died before July 28, 2018) may be deducted from donations intended to promote the Valencian language in favor of the following entities:

1. The Generalitat and the local corporations of the Valencian Community.

2. Public entities dependent on any of the territorial administrations mentioned in number 1) above whose corporate purpose is the promotion of the Valencian language.

3. Non-profit entities regulated in sections a) and b) of article 2 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, provided that their exclusive purpose is the promotion of the Valencian language and are registered in the corresponding records of the Valencian Community.

4. Public and private universities of the Valencian Community.

5. The following non-profit entities whose exclusive purpose is the promotion of the Valencian language: foundations, associations declared of public utility, federations and sports associations.

6. Research centers of the Valencian Community and higher artistic education centers of the Valencian Community.

   To be entitled to this deduction, the effectiveness of the donation made, as well as its value, must be proven by means of a certification issued by the donor entity in which, in addition to the tax identification number and the personal identification data of the donor and the donee entity, the following points are stated:

   1. Date and amount of the donation, when it is monetary.

   2. Public document or other authentic document accrediting the delivery of the donated property, in the case of donations in kind. In relation to the donations referred to in number 1 of letter q), the document must include the identification number that corresponds to the donated property in the general inventory of Valencian cultural heritage.

   3. Express mention of the irrevocable nature of the donation. In any case, the revocation of the donation will determine the obligation to pay the fees corresponding to the benefits enjoyed in the tax period in which said revocation occurs, plus the applicable late payment interest, in the manner established by the state regulatory regulations. of the Personal Income Tax.

   4. Express mention that the donated entity is included among those regulated in sections a) and b) of article 2 of Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage when the donation is made in favor of non-profit entities regulated in the aforementioned law.

Completion

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

In the case of marriage and if the donation is made by the spouses in equal parts, 50 percent of the total amount donated 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.