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Form 100. Personal Income Tax Declaration 2023

10.13.16 For donations of goods registered in the Inventory of Cultural Heritage of the Autonomous Community of the Region of Murcia

Amount and requirements

The 15  % of pure and simple donations made during the tax period of goods that, forming part of the cultural heritage of the Autonomous Community of the Region of Murcia, are registered in the Cultural Heritage Inventory of the Autonomous Community of the Region of Murcia, provided that they are carried out in favor of any of the following entities:

  • The Autonomous Community of the Region of Murcia and the Local Corporations of the Region, as well as the Public Entities of a cultural nature dependent on any of them.

  • The universities that carry out their teaching and research activities in the territory of the region, the Research Centers and the Higher Centers for Artistic Education in the region.

  • Non-profit entities regulated in sections a) and b) of article 2 of Law 49/2002, of December 23, on the Fiscal Regime of Non-Profit Entities and Tax Incentives for Patronage, provided that the purposes of exclusively cultural nature and are registered in the corresponding records of the Autonomous Community of the Region of Murcia.

Deduction base 

The basis of the deduction will be the book value of the donated assets at the time of transfer and, failing that, the value determined in accordance with the wealth tax regulations.

The value thus determined will have as its maximum limit the normal market value of the asset or right transferred at the time of its transmission.

Incompatibilities

This deduction is incompatible with the tax credit referred to in article 12 of the Patronage Law of the Autonomous Community of the Region of Murcia, as long as the aforementioned tax credit remains in force.

Donation justification

The effectiveness of the donations and deductible contributions will be justified by a certification issued by the beneficiary entity, which contains the following data:

  • The tax identification number and personal identification data of the donor and the donee entity.

  • Express mention that the donee entity is included in those regulated in article 3 of the Patronage Law of the Region of Murcia.

  • Date and amount of the donation when it is monetary.

  • Public document or other authentic document that proves the delivery of the donated property when it is not a monetary donation. When money is involved, the delivery of the donated amount must necessarily be made by bank transfer, whose identification data must also appear on the certification.

  • Destination that the donee entity will give to the donated object in the fulfillment of its specific purpose.

  • Express mention of the irrevocable nature of the donation, without prejudice to the provisions of the mandatory civil norms that regulate the revocation of donations.

Completion

In the data capture window it will indicate the value of the donated good.