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2021 Wealth tax

4.3.8.3. Autonomous Community Region of Murcia

A deduction is established in the full tax rate of 100% of the amount of money allocated during the year following the date of accrual to projects of exceptional regional public interest.

There is no coincidence between the tax period in which the deduction must be applied and in which the contribution that entitles it is made. Taxpayers interested in participating in projects of exceptional regional public interest will make contributions in the year in which the project is approved by the Governing Council, under the conditions determined by it.

The application will be carried out:

  • At the time of submitting the Tax return if the project has been approved and the contributions have been made before the end of the deadline for submitting the return (until June 30 in general).

  • Requesting rectification of the self-assessment submitted, under the provisions of article 120.3 of the General Tax Law, when the approval of the project and the contribution occurs after the end of the deadline for submitting the Tax return.

To apply the tax benefit, accreditation of the deductible contributions will be required, which will be justified by a certification issued by the beneficiary entity.