10.14.19. For donations for research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of the Historical Heritage of La Rioja

This deduction only applies to donations made after April 30, 2021.

Amount

The 15  % of the amounts donated during the year for the research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets located in the territory of the Autonomous Community of La Rioja whose ownership is of the public administration of the Autonomous Community of La Rioja, and/or that have been expressly and individually declared assets of cultural interest and registered as such in the Inventory of Historical Heritage of La Rioja.

Donations or contributions of material means whose value will be the book value they had at the time of the transfer and, failing that, the value determined in accordance with the rules of the Wealth Tax are considered equivalent to monetary donations.

Limit

This deduction, together with the deduction "For donations for the promotion and encouragement of patronage-building activities" will have a joint limit of 500 euros per year per declaration.

The sum of this deduction plus the deductions "For donations for the promotion and encouragement of patronage promotion activities", "For donations to cultural companies" and "For donations of cultural goods by their authors or creators and their heirs" may not exceed 30% of the total regional quota.

Incompatibilities

This deduction is incompatible with the deduction "For donations to cultural companies" and with the deduction "For donation of cultural goods by their authors or creators and their heirs."

However, if the spouses were entitled to different deductions that were incompatible with each other in joint taxation, both could be applied.

In the case of donations made from the joint property, only the spouse who is not entitled to another deduction incompatible with the above may apply the 50% deduction and may choose the most favourable one.

This deduction is incompatible with the tax credit recognized by virtue of the donation that entitles the deduction as long as the tax credit remains in force.

The concept of tax credit, its amount and duration are defined in articles 8, 9 and 11 of Law 3/2021, of April 28, on Patronage of the Autonomous Community of La Rioja.

Completion

It will record the amount or value of the donation.