3. Through donations to cultural companies

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

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

Amount and limits of the deduction

• 20 percent of the amounts donated from April 30 to December 31, 2021, to cultural companies with equity of less than 300,000 euros with tax domicile in the territory of the Autonomous Community of La Rioja, to be employees in the development of the following activities:

  1. Cinematography, audiovisual arts and multimedia arts.

  2. Performing arts, music, dance, theatre and circus.

  3. The plastic arts or fine arts, photography and design.

  4. Books, reading and literary, phonographic and cinematographic editions, in any medium or format, including books and reading.

  5. Those related to the research, documentation, conservation, restoration, recovery, dissemination and promotion of the tangible and intangible cultural heritage of La Rioja.

  6. Folklore and popular traditions of La Rioja, especially folk music and traditional dances.

  7. Applied arts such as jewelry and handcrafted ceramics.

• Maximum limit

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

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

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

Incompatibility

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