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 is only applicable to donations made after April 30, 2021.

Amount

The 15  % of the amounts donated during the year for research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets located in the territory of the Autonomous Community of La Rioja whose ownership be from 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 are equated to monetary donations, the value of which will be the book value they had at the time of transfer and, failing that, the value determined in accordance with the Wealth Tax regulations.

Limit

This deduction, together with the deduction "For donations for the promotion and stimulation of patronage promotion 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 stimulation of patronage-building activities", "For donations to cultural companies" and "For donation of cultural assets by their authors or creators and their heirs" cannot be exceed 30% of the full regional quota.

Incompatibilities

This deduction is incompatible with the deduction "For donations to cultural companies" and with the deduction "For donation of cultural assets 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 community property, only the spouse who is not entitled to another deduction incompatible with the previous one may apply the 50% deduction and may opt for the most favorable one.

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

The concept of tax credit, its amount and its 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.