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Form 100. Personal Income Tax Return Declaration 2017

10.15.18. For amounts donated for the conservation, repair or restoration of assets that are part of the Valencian cultural heritage

15 percent may be deducted from the monetary amounts donated for the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage and are registered in its General Inventory, provided that they are made to any of the following entities:

  • The Generalitat and the Local Corporations of the Valencian Community.

  • Public cultural entities dependent on any of the previous Territorial Administrations.

  • Public Universities of the Valencian Community.

  • Non-profit entities regulated by Article 2 of Law 49/2002, of December 23, which are registered in the corresponding registries of the Valencian Community. The amounts donated to these entities must be used exclusively for the conservation, repair and restoration of works of art and, in general, assets of historical, artistic or cultural value.

  • Consortia in which public administrations, foundations and associations of public interest participate exclusively, established for purposes of cultural interest.

The deduction will be of 20 percent when it comes to actions included in the Cultural Patronage Plan of the Generalitat.

To be eligible for this deduction, the effectiveness of the donation made, as well as its value, must be accredited by means of a certificate issued by the recipient entity in which, in addition to the tax identification number and personal identification data of the donor and the recipient entity, the following details are stated:

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

  2. Public document or other authentic document proving 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 identification number that corresponds to the donated asset in the general inventory of Valencian cultural heritage must be mentioned in the document.

  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 corresponding amounts of 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 regulations governing Personal Income Tax.

  4. Express mention that the recipient 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 of 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 window will reflect the amounts donated by the deduction holder, separating general donations from donations intended for actions included in the Cultural Patronage Plan of the Generalitat.

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