10.13.2. For donations for the protection of the cultural heritage of the Region of Murcia or the promotion of cultural or sporting activities

Amount and requirements

50% of the pure and simple 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 autonomous public sector.

• Foundations that pursue exclusively 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 used to protect the Cultural Heritage of the Region of Murcia or to promote cultural and sporting activities.

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

• The tax identification number of the donor and the recipient entity, amount and date of the donation. The delivery of the donated amount must necessarily be made by bank transfer, whose identification data must also be included in 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 deduction base in those amounts.

Completion

The amounts donated by the declaration holder with the right to deduction will be indicated in the data capture window.