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Form 100. Personal Income Tax Return 2023

10.13.2. For donations for the protection of the cultural heritage of the Region of Murcia or the promotion of cultural, artistic, social, scientific-technological and environmental activities

Amount and requirements

50% of the pure and simple donations made during the tax period in accordance with the following conditions:

  • Donations must be made to any of the project owners who receive contributions from the patron as set out in Article 3 of the Patronage Law of the Region of Murcia.

  • The amounts donated must be used to protect the cultural heritage of the Region of Murcia or to promote cultural, artistic, social, scientific-technological and environmental activities.

  • 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.

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.

Justification of donation

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

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

  • Express mention that the recipient 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 certifying the delivery of the donated property when it does not involve monetary donations. When money is involved, the amount donated must necessarily be delivered by bank transfer, the identifying details of which must also be included in the certification.

  • Destination that the recipient 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 mandatory civil regulations governing the revocation of donations.

 Completion

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