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Form 100. Personal Income Tax Declaration 2018

10.15.27 For amounts destined for cultural fertilizers

Taxpayers may deduct 21 percent of the amounts paid in the year for the acquisition of cultural subscriptions from companies or institutions adhering to the specific agreement signed with Culturarts Generalitat on the Valencian Cultural Subscription.

The deduction can only be applied by those taxpayers in which the sum of the general taxable base (box 0500) and the savings taxable base (box 0510) is less than 50,000 euros.

The maximum base of the deduction will be 150 euros.

Furthermore, the application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that by right of its application is carried out by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions. .


If all conditions are met, you must include the amount entitled to deduction in the box provided for this purpose.