4. For donation of cultural assets by their authors or creators and their heirs

Remember: This deduction is not applicable in the case of taxpayers who died before April 30, 2021.

Regulations: Art. 32.14.e) Law 10/2017, of October 27, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes

Amount and limits of the deduction

• 20 percent of the value of cultural assets of guaranteed quality that have been donated from April 30 to December 31, 2021, by the authors and creators of cultural assets and their heirs, or on which they establish a real right of usufruct or temporary deposit without consideration in favor of the cultural institutions of the Autonomous Community of La Rioja.

• Limits

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

  • Limit of the deduction applicable per taxpayer: 500 euros per year.

  • applicable to the sum of deductions for irrevocable, pure and simple donations in the field of patronage in article 32.14 of Law 10/2017: 30 percent of the autonomous integral quota of the taxpayer.

Conditions for the application of the deduction

It is the responsibility of the department responsible for Culture to accept the aforementioned donations, usufructs and deposits, in accordance with the provisions of article 50.2 of Law 11/2005, of October 19, on the Heritage of the Autonomous Community of La Rioja. This assessment will be carried out in accordance with the rules contained in Article 18 of Law 49/2002, of December 23.

Incompatibility

This deduction will be incompatible with the deductions “For donations for the promotion and encouragement of patronage development activities” and “For donations for the research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of the Historical Heritage of La Rioja”.