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Form 100. Personal Income Tax Declaration 2023

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

Amount and requirements

50% of outright donations made during the tax period in accordance with the following conditions:

  • Donations must be made in favor of any of the owners of the projects that receive contributions from the patron included in article 3 of the Patronage Law of the Region of Murcia.

  • The donated amounts must be destined for the protection of the cultural heritage of the Region of Murcia or the promotion of 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 basis of deduction 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.

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, the amounts donated by the holder of the declaration with the right to deduction will be indicated.