Pratonatge

The Palau de la Música in Valencia has been developing its activities since 1987 as the main auditorium of the city of Valencia. The artistic activity of the Palau has significantly influenced the cultural development of the city. Conceived as a grand auditorium and home to the Valencia Orchestra, it has offered major concerts of various musical genres since its inauguration. However, after four years of closure due to the repair of its two main halls, this season has posed an artistic and social challenge, prompting a deep reflection on the relationship between the Palau as a major cultural agent of the city and society, the context to which we belong and owe ourselves.

With this in mind, the proposal to develop a patronage project is born, where, surpassing the traditional spectator role, the audience has the opportunity to feel part of the Palau de la Música as patrons, actively contributing to its sustainability and growth. Being a patron of the auditorium will allow us to establish an even closer contact with the audience and engage with their artistic or cultural concerns, making them an essential part of our artistic programming.

These contributions will benefit from the fiscal incentives regulated for patronage, both for individuals and for legal entities, by the Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.

In the case of individuals (Art. 19), the base on which 80% of the donation can be deducted from personal income tax is set at €250, with a 40% deduction for the remainder of the amount. Additionally, to foster the patronage relationship, this percentage increases to 45% on the amount exceeding €250 “if donations, gifts, or contributions with the right to deduction have been made in favor of the same entity in the two previous tax periods, with the donation, gift, or contribution amount of this period and the previous tax period being equal to or greater than the amount of the immediate previous period”.

In the case of legal entities (Art. 20), they are entitled to deduct 40% of the base of the deduction from the total corporate tax amount, reduced by the corresponding deductions and allowances. This percentage will be 50% “if donations, gifts, or contributions with the right to deduction have been made in favor of the same entity in the two previous tax periods, with the donation, gift, or contribution amount of this period and the previous tax period being equal to or greater than the amount of the immediate previous period”.

In addition to the “Friends of the Palau” program, the following philanthropic modalities are presented:

You can register and/or request information by filling out the following form. We will be happy to assist you: