10.15.20. For donations intended for the promotion of the Valencian language

15 percent may be deducted from donations intended for the promotion of 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 they are registered in the corresponding registers of the Valencian Community.

4. Public and private universities of the Valencian Community.

5. Research centres of the Valencian Community and higher centres of artistic education of the Valencian Community.

   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 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% of the total amount donated will be reflected.

IMPORTANT

Common requirements for regional deductions for donations 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 for donations intended for the promotion of the Valencian language and for donations of monetary amounts relating to other cultural purposes.

It is established that the base of the previous autonomous deductions may not exceed 20% of the taxpayer's taxable base.