6. Documentary justification
Regulations: Art. 32.14.h) Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes
The persons and entities that are beneficiaries of the different forms of patronage referred to in the above deductions must send to the department responsible for the Treasury information on the certifications issued for the donations and deductible contributions received during each calendar year, in which, in addition of your identification data, the following information regarding donors and contributors must include:
- Name and surname, reason or company name.
- Tax identification number.
- Amount of the donation or contribution. If they are in kind, assessment of what was donated or contributed.
- 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.
- Indication of the deduction to which the donation entitles.
This information will be presented during the month of January of each year, in relation to donations received in the immediately preceding year, and must be presented in a format directly readable by computer or electronic means, in accordance with the regulatory approved specifications.
The obligations derived from this letter will not apply in the event that they are already the subject of a declaration before the State Tax Administration in compliance with other regulations of state scope.
For these purposes, the Government of La Rioja will request the State Tax Administration Agency to provide said information. While said provision of information is not regulated, the persons and entities benefiting from patronage that have provided the information required in this provision to the State Tax Administration, must provide a copy of said declaration to the Autonomous Administration in the manner and deadlines provided for by regulation. .