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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions

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

Amount of deduction

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.

Deduction base

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.

Requirements and other conditions for the application of 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 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.

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.

According to Article 12 of Law 4/2022, tax credits are defined as amounts recognized by the regional administration in favor of patrons that can be used to pay taxes, public prices, fees, and other public rights.