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Practical manual for Income Tax 2022.

For irrevocable donations, pure and simple in matters of patronage

Includes the following deductions:

  1. 1. For donations for the promotion and stimulation of patronage-building activities
  2. 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
  3. 3. For donations to cultural companies
  4. 4. For donation of cultural assets by their authors or creators and their heirs
  5. 5. Common requirements for the application of deductions
  6. 6. Documentary justification