Skip to main content
Form 100. Personal Income Tax Declaration 2019

10.13.2. For donations for the protection of cultural heritage

For donations for the protection of the cultural heritage of the Region of Murcia, or the promotion of cultural and sports activities

30 percent will be applied to outright donations made during the tax period to the following entities:

  • The Autonomous Community of the Region of Murcia, as well as the entities dependent on the regional public sector.

  • Foundations that exclusively pursue cultural purposes, cultural and sports associations that have been declared of public utility and sports federations that are registered in the respective Registries of the Autonomous Community of the Region of Murcia.

In any case, the amounts donated must be destined for the protection of the Cultural Heritage of the Region of Murcia or the promotion of cultural and sports activities.

The application of this deduction will require the issuance by the donee entity of certification containing the following data:

  • The tax identification number of the donor and the donee entity, amount and date of the donation. The delivery of the donated amount must be made necessarily by bank transfer, whose identification data must also appear on the certification.

  • Express mention that the donation has been made irrevocably and that it has been accepted.

In the event that the taxpayer applies state deductions for donations for the amounts donated, this regional deduction will be reduced by the amounts that constitute the basis of deduction in those amounts.

Completion

In the data capture window, the amounts donated by the holder of the declaration with the right to deduction will be indicated.