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Practical manual for Income Tax 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, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred 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, the Third Final Provision.2 of Law 3/2021, of April 28, on Patronage of the Autonomous Community of La Rioja has exceptionally allowed its application since January 1, 2020 for donations made to the Autonomous Community of La Rioja to alleviate the effects of COVID-19.

Amount and limits of the deduction

  • 15% 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 whose value will be the book value they had at the time of the transfer and, failing that, the value determined in accordance with the rules of the Wealth Tax, in accordance with the valuation 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, are considered equivalent to monetary donations.

  • Boundaries.

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

    1. 500 euros per year.

    2. 30% of the autonomous integral quota of the passive subject .

Conditions for the application of the deduction

  • The regional net tax rate may not show a negative result as a result 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 noted that Article 8 of the Law defines tax credits as amounts recognised by the Administration of the Autonomous Community of La Rioja in favour of taxpayers that may be used by them to satisfy the payment of taxes specific to the Autonomous Community or deduct them from the tax on property transfers and documented legal acts or from the tax on inheritances and donations.