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 outright donations made during the tax period of assets that, forming part of the cultural heritage of the Autonomous Community of the Region of Murcia, are registered in the Inventory of the Cultural Heritage of the Autonomous Community of the Region of Murcia, provided that they are made 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.
Universities that carry out their teaching and research activities in the region, the Research Centres and the Higher Centres 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 Tax Regime of Non-Profit Entities and Tax Incentives for Patronage, provided that their purposes are exclusively cultural in nature and they are registered in the corresponding registries of the Autonomous Community of the Region of Murcia.

Deduction base

The basis for 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 transfer.

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 value of the donated good will be indicated in the data capture window.