Skip to main content
Practical Income Manual 2023.

For donations of goods registered in the Inventory of Cultural Heritage of the Autonomous Community of the Region of Murcia

Regulations: Art. 1.Two.3 Consolidated text of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5

Deduction amount

15 percent of the pure and simple donations made during the tax period of goods that, forming part of the cultural heritage of the Autonomous Community of the Region of Murcia, are registered in the Inventory of the Cultural Heritage of the Autonomous Community of the Region of Murcia.

Basis of deduction

The basis of the deduction will be the book value of the donated assets at the time of transfer and, failing that, the value determined in accordance with the Wealth Tax regulations.

The value determined in accordance with the provisions of the previous section will have as a maximum limit ## the normal market value of the good or right transferred at the time of its transmission.

Conditions and requirements to apply the deduction

  • Donations must be made to any of the following entities:

    • The Autonomous Community of the Region of Murcia , and the Local Corporations of the Region , as well as the Public Entities of a cultural nature dependent on any of them.

    • The universities that carry out their teaching and research activities in the territory of the region, the Research Centers and the Higher Education Centers Artistic Teachings of the region .

    • The non-profit entities regulated in sections a) and b) of article 2 of Law 49/2002, of December 23, on the Tax Regime of Non-Profit Entities and Fiscal Incentives for Patronage, provided that purposes of an exclusively cultural nature persist and are registered in the corresponding records of the Autonomous Community of the Region of Murcia.

  • The effectiveness of donations and deductible contributions will be justified by certification issued by the beneficiary entity that contains the following data:

    1. The tax identification number and personal identification data of the donor and the donee entity.

    2. Express mention that the donee entity is included in those regulated in article 3 of the Patronage Law of the Region of Murcia.

    3. Date and amount of the donation when it is monetary.

    4. Public document or other authentic document that proves the delivery of the donated property when it is not a monetary donation. When money is involved, the delivery of the donated amount must necessarily be made by bank transfer, whose identification data must also appear on the certification.

    5. Destination that the donee entity will give to the donated object in the fulfillment of its specific purpose.

    6. Express mention of the irrevocable nature of the donation, without prejudice to the provisions of the mandatory civil norms that regulate the revocation of donations.

Incompatibility

The deduction is incompatible with the tax credit referred to in article 12 of Law 4/2022, of June 16, on patronage of the Region of Murcia ( BORM 06-30-2022 – BOE 08-03-2022), as long as the aforementioned tax credit remains valid.

In accordance with 12 of Law 4/2022. Tax credit is understood as those amounts recognized by the regional administration in favor of the patron that can be used by them to satisfy the payment of taxes, public prices and fees and other rights of a public nature.