1. For donations for the promotion and stimulation of patronage-building activities
Remember: This deduction is not applicable in the case of taxpayers who died before April 30, 2021, except for donations made to the Autonomous Community of La Rioja to alleviate the effects of COVID-19, which is applicable from January 1, 2021. .
Regulations: Art. 32.14.a) 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
15 percent of the amounts donated from April 30 to December 31, 2021 for the promotion and stimulation of the activities provided for in article 1 of Law 3/2021, of April 28, of Patronage of the Autonomous Community of La Rioja and included in the Regional Patronage Strategy.
In the case of donations made to the Autonomous Community of La Rioja to alleviate the effects of COVID-19 , 15 percent of the amounts donated since January 1, 2021.
These activities are cultural, scientific research, technological development and innovation or sports, and other activities that pursue purposes of general interest as provided for in sections 7 and 8 of article 2 of Law 3/2021, of April 28. , from Patronage of the Autonomous Community of La Rioja, within the scope of the Autonomous Community of La Rioja.
Other activities that pursue purposes of general interest as provided for in sections 7 and 8 of article 2 of Law 3/2021 are:
those for the defense of human rights, for victims of terrorism and violent acts, for social assistance and inclusion, civic, educational, cultural, scientific, sports, health, labor, institutional strengthening, cooperation for development, promotion of volunteering, promotion of social action, defense of the environment, protection of artistic and historical heritage, promotion and care for people at risk of exclusion for reasons of disability, gender, sexual orientation, economic or cultural, promotion of constitutional values and defense of democratic principles, promotion of tolerance, promotion of the social economy, development of the information society, scientific research, development or innovation and its transfer to the productive fabric as driving element of business productivity and competitiveness.
research linked to the Spanish language, as an essential part of culture, and the activities developed by the San Millán Foundation, the International Spanish Language Research Center and Dialnet.
The maximum amount of this deduction may not exceed the following limits:
Joint limit with the deduction for donations for research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of the Historical Heritage of La Rioja provided for in article 32.14 .b) 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 percent of the full autonomous fee of the taxpayer
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.”
However, if a joint return is filed and the spouses are entitled to different deductions that are incompatible with each other, both may be applied in the same return, provided that the right to each of the incompatible deductions corresponds separately and individually to each spouse.
In the case of donations made from the community property, the 50% deduction may only be applied to the spouse who is not entitled to another deduction incompatible with the previous one. You can choose the most favorable one.