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, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes
Amount and limits of the deduction
20 percent of the amount of the valuation 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 over which a real right of usufruct or temporary deposit is constituted by them without compensation in favor of the cultural institutions of the Autonomous Community of La Rioja.
The maximum amount of this deduction may not exceed the following limits:
Limit of the deduction applicable per taxpayer: 500 euros per year.
Limit applicable to the sum of deductions for irrevocable, pure and simple donations in matters of patronage of article 32.14 of Law 10/2017: 30 per 100 of the full autonomous taxable person's quota.
Conditions for applying the deduction
It is up to the Ministry 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. Said assessment will be carried out in accordance with the rules contained in article 18 of Law 49/2002, of December 23.
This deduction will be incompatible with the deductions “For donations for the promotion and stimulation of patronage promotion activities” and “For donations for research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of the Historical Heritage of La Rioja ".