6. Documentary justification

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

The beneficiaries of the different forms of patronage referred to in the above deductions must send to the competent department in matters of Finance information on the certificates issued for the donations and deductible contributions received during each calendar year, which, in addition to their identification data, must include the following information regarding the donors and contributors:

1. Name and surname, company name or corporate name.
2. Tax identification number.
3. Amount of the donation or contribution. In the case of donations in kind, valuation of what was donated or contributed.
4. Reference to whether the donation or contribution is received for events of exceptional regional interest referred to in Article 9 of the Patronage Law of the Autonomous Community of La Rioja.
5. Indication of the deduction to which the donation entitles.

This information shall be submitted during the month of January of each year, in relation to the donations received in the immediately preceding year, and must be submitted in a format that is directly readable by computer or electronic means, in accordance with the specifications approved by regulation.

The obligations arising from this letter will not apply if they are already declared to the State Tax Authority in compliance with other state regulations.

For these purposes, the Government of La Rioja will request the State Tax Administration Agency to provide said information. Until such provision of information is regulated, the beneficiary persons and entities of patronage who have provided the information required in this provision to the State Tax Administration must provide a copy of said declaration to the regional Administration in the manner and within the time limits provided for by regulation.