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Form 100. Personal Income Tax Return Declaration 2017

10.15.25. For donations of monetary amounts relating to other cultural purposes

A new regional deduction of 15 percent is introduced the amounts donated to the recipients and for the following purposes:

  • Donations made to the Generalitat and to the Local Corporations of the Valencian Community and to the public entities of a cultural nature that depend on said Administrations, provided that they are used to finance expenditure programmes or actions that have as their objective the promotion of any cultural, sporting or scientific activity other than those provided for in sections q and r of Art. 4 of Law 13/1997).

  • Donations made to cultural companies with equity of less than 300,000 euros, whose activity is cinematography, performing arts, music, painting and other visual or audiovisual arts, publishing or research, provided that they are used for the development of their activity. The maximum deduction base will be 3,000 euros per tax period.

  • Donations made to public and private universities, to research centres in the Valencian Community and to higher centres for artistic education, when they are intended to finance expenditure programmes or actions that have research or teaching activities as their objective. The maximum deduction base will be 50,000 euros per tax period.

  • Donations made to public universities and public higher education centres in the Valencian Community for the purpose of financing spending programmes or actions to promote access to higher education.

  • Capital contributions made to technology-based companies created or developed from patents or results generated by research projects carried out at Valencian universities and at Valencian higher education centres for the arts. The maximum deduction base will be 50,000 euros per tax period.

To be eligible for this deduction, the effectiveness of the donation and its value must be proven by means of a certificate issued by the recipient entity. In addition, the payment of the cash amount must be made by credit or debit card, bank transfer, personal check or deposit in a credit institution.

Completion :

You must include in the corresponding box the amount of the donated amounts broken down according to the type of donation.

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 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 regional deductions may not exceed 20% of the taxpayer's taxable base.