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Practical manual for Income Tax 2023.

For donations for the protection of the cultural heritage of the Region of Murcia or the promotion of cultural, artistic, social, scientific-technological and environmental activities

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

Note: Please note that the autonomous 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 Personal Income Tax Law . However, if the general deduction base for donations, gifts and other contributions exceeds 10% of the taxable base for the year, the excess may form part of the regional deduction base, since no limit is set for the regional deduction.

Amount of deduction

50% of the pure and simple monetary donations made during the tax period for the purposes indicated below:

  • The protection of the cultural heritage of the Region of Murcia or

  • The promotion of cultural, artistic, social, scientific-technological and environmental activities.

Conditions and requirements for applying the deduction

  • Donations must be made to any of the project owners who receive contributions from the patron, as set out in article 3 of Law 4/2022, of June 16, on patronage of the Region of Murcia ( BORM 06-30-2022 – BOE 08-03-2022).

    According to article 3 of Law 4/2022, the following are considered to be the owners of projects that receive patronage:

    - any natural or legal person who leads or develops a cultural, artistic, scientific, technological, social, environmental and sports project in the Region of Murcia,

    - the owners of an individual or collective cultural, scientific-technological, sports, conservation and restoration work; artists, creators, designers, musicians, scientists, athletes, art historians, restorers, archaeologists and related professionals,

    - the owners of a work of intellectual property and

    - any others established by this standard or its regulations, in particular:

    • a) Non-profit entities whose corporate purpose is cultural, scientific, technological, non-professional sports and environmental.

    • b) The Autonomous Community of the Region of Murcia, as well as its public bodies.

    • c) Local entities of the Autonomous Community of the Region of Murcia, its public bodies, foundations and consortia that depend on them.

    • d) Public and private universities in the Region of Murcia, their foundations or colleges attached to them.

    • e) Research and restoration institutes or centres of the Region of Murcia and local entities.

    • f) Companies or associations that own crowdfunding or micro-patronage projects that promote activities eligible for patronage in accordance with the provisions of this Law.

    • g) Cultural, sports, scientific and environmental professionals whose corporate purpose is any of those defined in article 2 of the aforementioned Law 4/2022.

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

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

    2. Express mention that the recipient 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 certifying the delivery of the donated property when it does not involve monetary donations. When money is involved, the amount donated must necessarily be delivered by bank transfer, the identifying details of which must also be included in the certification.

    5. Destination that the recipient 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 mandatory civil regulations governing the revocation of donations.

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

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 in force.

In accordance with article 12 of Law 4/2022. Tax credit is understood to be 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.