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
Remember: This deduction is not applicable in the case of taxpayers who died before April 30, 2021.
Regulations: Art. 32.14.b) Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes
Note: Please note that this deduction is not applicable in the case of taxpayers who died before April 30, 2021.
Amount and limits of the deduction
The 15 per 100 of the amounts donated from April 30 to December 31, 2021 for research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets located in the territory of the Autonomous Community of La Rioja whose ownership is by the public Administration of the Autonomous Community of La Rioja, and/or that have been expressly and individually declared assets of cultural interest and registered as such in the Inventory of Historical Heritage of La Rioja .
The maximum amount of this deduction may not exceed the following limits:
Joint limit with the deduction for donations for the promotion and stimulation of patronage promotion activities provided for in article 32.14.a) of Law 10/2017 : 500 euros annually both in individual and joint taxation.
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.
Specific conditions for the application of the deduction
For the purposes of applying this deduction, donations or contributions of material means are equated to monetary donations.
The value of donations or contributions of material means will be calculated in accordance with the valuation criteria contained in article 18 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives. to patronage.
This deduction will be incompatible with the deductions “For donations to cultural companies” and “For donation of cultural assets by their authors or creators and their heirs.”