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Practical Income Manual 2020.

For donations made to the Autonomous Community of La Rioja to alleviate the effects of COVID-19

Regulations: Art. 32.14.a) Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes. See Final Provision third.2 of Law 3/2021, of April 28, on Patronage of the Autonomous Community of La Rioja.

Note: Please note that, although the deduction provided for in section 14.a) of article 32 of Law 10/2017, of October 27, comes into force on April 30, 2021, Final Provision third.2 of the Law 3/2021, of April 28, on Patronage of the Autonomous Community of La Rioja has exceptionally allowed its application from January 1, 2020 for donations made to the Autonomous Community of La Rioja to alleviate the effects of the COVID-19.

Amount and limits of the deduction

  • 15 percent of the amounts donated during the 2020 financial year to the Autonomous Community of La Rioja to alleviate the effects of COVID-19.

    Donations or contributions of material means are equated to monetary donations, the value of which will be the book value they had at the time of transfer and, failing that, the value determined in accordance with the Wealth Tax regulations, in accordance with the assessment criteria contained in article 18 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage

  • Limits.

    The maximum amount of the deduction may not exceed the following limits:

    1. 500 euros per year.

    2. 30 percent of the full autonomous tax rate of the taxpayer .

Conditions for applying the deduction

  • The autonomous liquid quota may not produce a negative result as a consequence of the results of the operations derived from the application of this deduction.

  • This deduction is incompatible with the tax credit referred to in the Patronage Law of the Autonomous Community of La Rioja, as long as the aforementioned tax credit remains in force.

    It should be taken into account that the Law, in its article 8, understands by tax credit those amounts recognized by the Administration of the Autonomous Community of La Rioja in favor of taxpayers that can be used by them to satisfy the payment of the taxes of the Autonomous Community of La Rioja. Autonomous Community or deduct them from the tax on property transfers and documented legal acts or from the tax on inheritances and donations.