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Form 100. Personal Income Tax Declaration 2021

10.14.20. For donations to cultural companies

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

Amount

The 20  % of the amounts donated during the year to cultural companies with own funds of less than 300,000 euros with tax domicile in the territory of the Autonomous Community of La Rioja, to be used in the development of the following activities:

  • Cinematography, audiovisual arts and multimedia arts.

  • The performing arts, music, dance, theater and circus.

  • Plastic arts or fine arts, photography and design.

  • Books, reading and literary, phonographic and cinematographic editions, in any medium or format, including books and reading.

  • Those related to research, documentation, conservation, restoration, recovery, dissemination and promotion of the material and intangible cultural heritage of La Rioja.

  • The folklore and popular traditions of La Rioja, especially popular music and traditional dances.

  • Applied arts such as jewelry and handmade ceramics.

Limit

The limit of this deduction is 500 euros per year per taxpayer.

The sum of this deduction plus the deductions "For donations for the promotion and stimulation of patronage-building activities", "For amounts donated for research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of property of cultural interest of the Historical Heritage of La Rioja", and "By donation of cultural assets by their authors or creators and their heirs" may not exceed 30% of the full regional quota.

Incompatibilities

This deduction is incompatible with the deduction "For donations for the promotion and stimulation of patronage promotion activities", "For amounts donated for research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of interest of the Historical Heritage of La Rioja".

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 of the donation.