3. For 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, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes.

Amount and limits of the deduction

• 20% 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 employed 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 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 popular music and traditional dances.

  7. Applied arts such as jewelry and artisanal 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.

  • 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.

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."