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Practical Income Manual 2023.

For donations for biosanitary research

Regulations: Art. 1.Two.2 Text Recast of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5

Note: Keep in mind that the regional deduction base will be reduced by the amounts that, for the same donation, have benefited from the general deduction for donations and other contributions referred to in article 68.3 of the Law of IRPF . Now, in the event that the general deduction base for gifts, donations and other contributions exceeds 10 percent of the taxable base for the year, the excess may form part of the regional deduction base, since for the regional deduction no limit is set.

Deduction amount

50 percent of the pure and simple monetary donations made during the tax period that are destined for biohealth research referred to in Law 4 /1994, of July 26, Health of the Region of Murcia.

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 , as well as the entities dependent on the autonomous public sector that carry out biohealth research activity. For these purposes, the public universities of the Autonomous Community of the Region of Murcia are included.

    • The non-profit entities referred to in articles 2 and 3 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives to patronage, provided that among its main purposes is the biosanitary research referred to in Law 4/1994, of July 26, on Health of the Region of Murcia and are registered in the corresponding records of the Autonomous Community of the Region of Murcia .

  • The effectiveness of the donations and deductible contributions will be justified by certification issued by the beneficiary entity , which 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.

  • In the event that the taxpayer applies the state deductions for donations and other contributions of article 68.3 of the Personal Income Tax Law for the amounts donated, the regional deduction base is will be reduced by the amounts that constitute the basis of deduction in those.

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.