10.10.16. Through monetary donations to cultural and artistic entities and for sponsoring athletes

Amount

1. He 20% of the amounts donated during the year to entities with tax domicile in Extremadura that carry out any of the following activities in the territory of the autonomous community:

   • Cinematography, audiovisual arts and multimedia arts.

   • The performing arts, music, dance, theatre and circus.

   • The plastic arts or fine arts, photography and design.

   • Literary, phonographic and cinematographic editions, in any medium or format.

   • Those related to the research, documentation, conservation, restoration, recovery, dissemination and promotion of the tangible and intangible cultural heritage of Extremadura.

   • Folklore and popular traditions, especially folk music and traditional dances.

   • Applied arts such as goldsmithing and artisanal ceramics.

2. He 20% of the amounts donated during the year for the purpose of sponsoring athletes with tax domicile in Extremadura who voluntarily and regularly dedicate themselves to the practice of sports in accordance with the provisions of the second section of article 21 of Law 39/2022, of December 30, on Sports, or the regulation that replaces it.

The maximum combined amount of the two deductions may not exceed 500 euros per year per taxpayer.

Requirements and conditions

• Donations must be pure, simple and irrevocable, formalized in writing and expressly state this character in the document that records the donation.

• Donations made by someone who is a member, associate or participant of the beneficiary entity, or by the spouse, civil partner, ascendant or descendant of any of them, will not entitle the donor to the deduction, provided that they have a share of ownership in the capital equal to or greater than 50%. %, whether calculated individually or jointly with their spouse, ascendant or descendant.

  Donations made to athletes covered by Article 21.2 of Law 39/2022, of December 30, on Sport, will also not give the right to the deduction when made by someone who is the spouse, partner, ascendant or descendant of the beneficiary.

• Donee entities that are not required to submit to the AEAT the informative declaration provided for in article 24.2 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, must communicate to the Ministry responsible for Finance the donations received in each calendar year, providing the CNAE code of the activity carried out that gives the right to the deduction, as well as the name, surnames, tax identification number of the donors and the amount donated by each of them.

  This communication will be made in January of each year through the Electronic Headquarters of the Junta de Extremadura and will refer to the donations received in the immediately preceding year.

Completion

It will record the amounts donated to cultural and artistic entities and those donated for sponsorship of athletes.