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Heritage 2023

4.3.8.3. Autonomous Community of La Rioja

For contributions to the constitution or expansion of the endowment to foundations of the Autonomous Community

Requirements

  • That among the assets or rights of economic content computed for the determination of the tax base, there is one that has been or will be allocated during the year following the date of accrual of the Tax to the constitution of a foundation or expansion of the foundation endowment. of an existing one.

  • That the foundation in question is domiciled in La Rioja, registered in the census of entities and activities related to patronage, and pursues purposes included in the Regional Patronage Strategy.

Deduction percentage : 25% of the contribution.

The amount not deducted due to insufficient quota may be used as a tax credit in the terms provided in Chapter II of the Patronage Law of the Autonomous Community of La Rioja.