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Practical Income Manual 2022.

3. For donations to cultural companies

Regulations: Art. 32.14.d) 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

  • 20 percent of the amounts donated during the year to cultural companies with own funds of less than 300,000 euros with tax domicile in the territory of the Autonomous Community of La Rioja, to be employees in the development of the following activities:

    1. Cinematography, audiovisual arts and multimedia arts.

    2. The performing arts, music, dance, theater and circus.

    3. Plastic arts or fine arts, photography and design.

    4. Books, reading and literary, phonographic and cinematographic editions, in any medium or format, including books and reading.

    5. Those related to research, documentation, conservation, restoration, recovery, dissemination and promotion of the material and intangible cultural heritage of La Rioja.

    6. The folklore and popular traditions of La Rioja, especially popular music and traditional dances.

    7. Applied arts such as jewelry and handmade ceramics.

  • Maximum limit

    The maximum amount of this deduction may not exceed the following limits:

    • Limit of the applicable deduction per taxpayer: 500 euros per year.

    • 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.


This deduction will be incompatible with the deductions “For donations for the promotion and stimulation of patronage promotion activities” and “For donations for research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of the Historical Heritage of La Rioja".