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Practical manual for Income Tax 2022.

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

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

Amount and limits of the deduction

  • The 15  for 100 of the amounts donated during the year for the research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets located in the territory of the Autonomous Community of La Rioja whose ownership is of the public administration of the Autonomous Community of La Rioja, and/or that have been expressly and individually declared assets of cultural interest and registered as such in the Inventory of Historical Heritage of La Rioja.

  • Limits:

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

    • Joint limit with the deduction for donations for the promotion and encouragement of patronage promotion activities provided for in article 32.14.a) of Law 10/2017 : 500 euros per year both in individual and joint taxation.

    • Limit applicable to the sum of deductions for irrevocable, pure and simple donations in the field of patronage in article 32.14 of Law 10/2017: 30 percent of the autonomous integral quota 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 considered equivalent to monetary donations.

The value of donations or contributions of material resources will be calculated in accordance with the valuation criteria contained in article 18 of Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage.

Incompatibility

This deduction will be incompatible with the deductions “For donations to cultural companies” and “For donations of cultural goods by their authors or creators and their heirs”.