For irrevocable donations, pure and simple in matters of patronage
Note: These deductions are not applicable in the case of taxpayers who died before April 30, 2021.
However, in the case of the deduction “For donations for the promotion and stimulation of patronage promotion activities ” provided for in section 14.a) of article 32 of Law 10/2017, of October 27, please note that, for donations made to the Autonomous Community of La Rioja to alleviate the effects of COVID-19, the aforementioned deduction is applicable from January 1, 2021.
Includes the following deductions:
- 1. For donations for the promotion and stimulation of patronage-building activities
- 2. For donations for research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of the Historical Heritage of La Rioja
- 3. For donations to cultural companies
- 4. For donation of cultural assets by their authors or creators and their heirs
- 5. Common requirements for the application of deductions
- 6. Documentary justification