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Form 100. Personal Income Tax Declaration 2021

10.14.21. For donation of cultural assets by their authors or creators and their heirs

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

Amount

Authors and creators of cultural property and their heirs may deduct 20  % of the amount of the valuation of cultural assets of guaranteed quality that are donated, or over which a real right of usufruct or temporary deposit is constituted without compensation in favor of the institutions cultural activities of the Autonomous Community of La Rioja.

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 "For donations to cultural companies" 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 value of the donated property.