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Valencian Government approves the draft Law on Cultural, Scientific and Sports Patronage with 25% tax relief

The Valencian Consell has approved this Friday the draft Law of the Generalitat of Cultural, Scientific and Sports Non-professional Patronage that seeks to encourage social and business investment in these areas that with deductions that reach 25%.

So he has advanced the vice president of the Valencian Government, Monica Oltra, at the press conference after the plenary session of the Consell, which has stated that this law aims to promote and encourage patronage private, “voluntary and philanthropic activity it is configured as an engine of participation and social responsibility that favors greater cultural freedom and diversity and that contributes to the promotion of creativity, economic growth and the enrichment of the cultural capital of society “.

The cultural patronage in Valencia was regulated by Law 9/2014 of 29 December, of the Generalitat, to boost activity and cultural patronage in Valencia and, given the limited impact of it, has elaborated a new law that promotes the patronage in a real way.

In addition, given the profound modification required by the law, since its articles did not regulate fundamental aspects such as the definition of beneficiaries and the methods of patronage, nor mechanisms to guarantee social interest, the wording has been considered more convenient. of this new norm so that it has a clear structure and provides legal security.

With this normative proposal, the Comunitat Valenciana is at the head of the autonomous communities that favor patronage, with 25% deductions.

This law also aims to boost the scientific patronage, which deserves “special attention” because “both in Spain and in Valencia not given a tradition of scientific patronage as in Anglo-Saxon countries, which in times of crisis economic has allowed them to maintain their scientific leadership, “he pointed.

The new law also modifies the Law 13/1997, of December 23, of the Generalitat, which regulates the autonomic section of the Income Tax on Individuals and the rest of the assigned taxes.

The present law consists of four titles, a transitory provision, a derogatory provision and four final provisions. 

The present law consists of four titles, a transitory provision, a derogatory provision and four final provisions. 

Title I establishes the object of the law and defines the concept of cultural, scientific and non-professional sports patronage as any private contribution provided in an altruistic way for the realization of projects or cultural, scientific or sporting non-professional activities that have been declared or that have the consideration of social interest.

In the same way, the cultural, scientific and sport non-professional micro-patronage is specified as the financing of a project or cultural, scientific or non-professional sports activity that has been declared or that has the consideration of social interest, through many individual contributions made with an altruistic character.

The patronage provided for in this law may be made through pure and simple donations of money, property and rights or loans for use or payday loan consolidation- my sources Tangoinathens.



Beneficiaries and entities are considered to be non-profit entities, domiciled fiscally in the Valencian Community, whose corporate purpose is of a non-professional cultural, scientific and sporting nature; the Generalitat, its public bodies, the foundations of the public sector and the consortiums attached to it; and the local entities of the Comunitat, its public bodies, foundations and consortiums that depend.

So are the public and private universities of the Region, its foundations and the colleges attached to these; the institutes and research centers of the Comunitat or that have headquarters; higher centers of artistic education of the Comunitat; Cultural businesses that have their fiscal domicile in the Region, with a net amount of turnover that has not exceeded 300,000 euros.

Likewise, resident natural persons with fiscal domicile in the Region who, habitually, exercise cultural, scientific and sports activities of a non-professional nature with a net amount of turnover that has not exceeded 300,000 euros, may be benefited. immediately previous year.

It also covers persons or entities objectively comparable to those mentioned with headquarters in other CCAA or in member states of the European Union or in associated states of the European Economic Area that develop projects or activities declared of social interest in the terms of this law.



Title II includes the figure of the Advisory Council of Patronage, which will be the advisory body of the Generalitat in the field of cultural, scientific and non-professional sports patronage.

It will have a joint composition and will be integrated by the members that are determined by regulation; In addition to the departments of the Council involved, members of the Valencian Culture Council, the Valencian public universities, the public research institutes and centers and the higher public centers of artistic education of the Valencian Community will be part of it.



For its part, the Patronage Office, described in title III of the law, is the administrative unit attached to the Ministry responsible for culture, and will be composed of staff of this, and will have as main functions to advise patrons and beneficiaries, disseminate and publicize projects to find patrons, provide technical and administrative support to the Patronage Advisory Council and carry out activities to promote patronage among Valencian society.

Title IV establishes the beneficiary persons and entities that may request the declaration of social interest of their projects or cultural, scientific or non-professional sports activities.

Corresponds to the Patronage Advisory Board, once it has been verified that the beneficiary meets the obligations established in this law, make the proposal of a declaration of social interest and submit it to the general direction competent in culture, which will issue a resolution of conformity.


Three large areas of deductions for patronage are established, and in all cases, it supposes the increase of 15% to 25% of the IRPF in the new proposal of law. The areas are for actions in the recovery of the Valencian cultural heritage, in the promotion of the Valencian and in other cultural, scientific and sports non-professional purposes.

In the first two cases, patronage projects will have a 25% direct reduction in any project. In the third case, the projects must have the declaration of social interest granted by the Patronage Advisory Council.

In this case, the Generalitat, the local entities, the Valencian public universities, the institutes and the Valencian public research bodies will be considered of social interest without the need for an express declaration by the Patronage Advisory Council.