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Practical manual for Income Tax 2021.

5. Common requirements for the application of deductions

Regulations: Art. 32.16 Law 10/2017, of October 27, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes

  • The autonomous net quota may not show a negative result as a consequence of the result of the operations derived from the application of these deductions and the deduction of the amounts destined to research, conservation, restoration, rehabilitation or consolidation of assets that form part of the historical heritage of La Rioja.

  • These deductions will be incompatible with the tax credit recognized by virtue of the donation that entitles the deduction 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 Law 3/2021, of April 28, on Patronage of the Autonomous Community of La Rioja, in its article 8, modified by article 3.One of Law 7/2021, of December 27 (BOR 12-28-2021), defines tax credit as "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." 

    For its part, the tax credit to which the incompatibility with this deduction refers is the one provided for in article 9 of the aforementioned Patronage Law of the Autonomous Community of La Rioja, which provides that the Autonomous Community of La Rioja will recognize a tax credit in favor of donors for 25% of the business collaboration agreements or the monetary amounts donated in favor of the Autonomous Community, provided that they are used to finance spending programs or actions developed by its public sector that have as their object the promotion of any of the activities provided for in article 1 of said law or the establishment of scholarships for studying.

    Finally, regarding the validity of this tax credit, it should be noted that Article 11 of Law 3/2021, of April 28, on Patronage of the Autonomous Community of La Rioja states that these tax credits recognized by the Autonomous Community of La Rioja will be valid for ten years, counting from the date of their recognition.