4.3.8.2. Autonomous Community of Murcia Region

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

There is no coincidence between the tax period in which the deduction must be applied and the period in which the contribution that gives the right to 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 made:

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

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

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