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Practical Income Manual 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 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 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 to apply the deduction

  • Donations must be made in favor of any of the owners of the projects that receive contributions from the patron, included 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).

    In accordance with article 3 of Law 4/2022, the owners of the projects that receive patronage are considered to be:

    - 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 the like,

    - 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 organizations.

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

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

    • e) The research and restoration institutes or centers of the Region of Murcia and local entities.

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

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

  • The effectiveness of 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.