10.4.5. Through donations, transfers of use or loan contracts and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption

Amount and requirements

In general (tax periods ending on December 31)
- Taxpayers may deduct 15% of the amounts valued at donations, transfers of use or loan contracts, and of the amounts paid under collaboration agreements made in accordance with the provisions of Law 3/2015, of March 23, which regulates cultural consumption and cultural, scientific and technological development patronage.
  
  The limit of the deduction is 660 euros per year for both individual and joint taxation. If the transfer of use or loan agreement has a duration of less than one year, this deduction will be prorated based on the number of days in the annual period. If the duration is longer than one year, the deduction cannot be applied to more than three fiscal years.
  
  Only taxpayers whose total taxable base does not exceed 52,800 euros for joint taxation and 33,000 euros for individual taxation may apply this deduction.
- Taxpayers may deduct 25% of the amounts of monetary donations or the value of the rest of the donations and modalities referred to in the previous section when the beneficiary of the patronage is the Administration of the autonomous community of the Balearic Islands or any of the instrumental entities referred to in letter b) of article 4.1 of the same Law 3/2015 and the project or cultural activity that is the object of the patronage constitutes a project of the Administration of the autonomous community or its instrumental entities.
  
  The maximum limit of the applicable deduction will be 1,200 per fiscal year . If the transfer of use or loan agreement has a duration of less than one year, this deduction will be prorated based on the number of days in the annual period. If the duration is longer than one year, the deduction cannot be applied to more than three fiscal years.
Taxpayers who died on a day other than December 31
- Taxpayers may deduct 15% of the amounts valued at donations, transfers of use or loan contracts, and of the amounts paid under collaboration agreements made in accordance with the provisions of Law 3/2015, of March 23, which regulates cultural consumption and cultural, scientific and technological development patronage.
  
  The limit of the deduction is 600 euros per year for both individual and joint taxation. If the transfer of use or loan agreement has a duration of less than one year, this deduction will be prorated based on the number of days in the annual period. If the duration is longer than one year, the deduction cannot be applied to more than three fiscal years.
  
  In the case of taxpayers who died before 03/31/2022 this deduction can only be applied when the total taxable base does not exceed 12,500 euros.
  
  For taxpayers died between 03/31/2022 and 12/30/2022 the total taxable base cannot exceed 13,750 euros.
- Taxpayers may deduct 25% of the amounts of monetary donations or the value of the rest of the donations and modalities referred to in the previous section when the beneficiary of the patronage is the Administration of the autonomous community of the Balearic Islands or any of the instrumental entities referred to in letter b) of article 4.1 of the same Law 3/2015 and the project or cultural activity that is the object of the patronage constitutes a project of the Administration of the autonomous community or its instrumental entities.
  
  The maximum limit of the applicable deduction will be 1,200 per fiscal year . If the transfer of use or loan agreement has a duration of less than one year, this deduction will be prorated based on the number of days in the annual period. If the duration is longer than one year, the deduction cannot be applied to more than three fiscal years.

Basis of the deduction for transfers of use or loan contracts

The base will be the annual amount resulting from applying, in each of the tax periods of duration of the transfer of use or loan agreement, 4% to the valuation of the property carried out by the Historical Heritage Valuation Commission and will be determined proportionally to number of days corresponding to each tax period.

In the case of premises for carrying out scientific or technological development projects or activities, 4% will be applied to the cadastral value, proportionally to the number of days corresponding to each tax period.

Incompatibility

This deduction is incompatible, with respect to the same amounts invested, with the deduction for donations to certain entities whose purpose is to promote the Catalan language.

Completion

You must complete separately:

Donations and other modalities related to cultural, scientific and technological development patronage and cultural consumption, except for transfers of use or loan contracts of less than one year duration.

Depending on who the beneficiary is, they will complete section A) or B)

The basis of the deduction will be:
- In donations, the amount or value of what is donated
- in the transfer of use or loan contracts: 4% of the valuation of the property carried out by the Asset Valuation Committee or 4% of the cadastral value, as the case may be.
Assignments of use or loan contracts of less than one year duration will include:
- The basis of the deduction already prorated ; that is, the amount resulting from applying [4%*(the valuation of the property carried out by the Asset Valuation Commission or cadastral value, as the case may be)*Number of days of duration/number of days of the tax period].
- The beneficiary
- The time of the assignments quantified in number of days.