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2021 Wealth Tax practical guide.

For contributions to projects of exceptional regional public interest

Regulations: art. Revised Text of the legal provisions in force in the Region of Murcia with regard to taxes transferred, approved by Legislative Decree 13/1 of 2010 November. 5

Note: This deduction applies to the accrued tax on 31 December 2021. Single transitional provision of Act 1/2022, of 24 January, on General Budgets of the Autonomous Community of the Region of Murcia for the 2022 financial year.

Requirements and other conditions for applying the deduction

  • Make the contribution in cash.

  • The contribution is intended for projects of exceptional regional public interest.

    For these purposes, the Regional Government Council of Murcia will determine the projects that will be considered of exceptional regional public interest to the effects of this deduction, as well as the duration of the aforementioned projects and the basic lines of the actions that give entitlement to this deduction.

  • The contribution is made during the year following the date of accrual of the Tax on the aforementioned projects.

    There is no coincidence between the tax period in which the deduction must be applied and in which the contribution that gives entitlement to it is made. Taxpayers interested in participating in projects of exceptional regional public interest will make contributions in the year in which the project is approved by the Governing Board, under the conditions determined by it.

    In the tax return for that financial year, which is filed in the subsequent financial year, the autonomous community deduction may be applied in the tax payment, if the project has been approved and the contributions have been made before the end of the filing period (usually until 30 June).

    If the project's approval and the contribution takes place after the end of the deadline for submitting the tax return, i.e. during the second half of the year, the taxpayer may request the rectification of the self-assessment filed, under the the provisions of article 120,3 of the General Tax Law, thus applying the deduction in the tax liability.

  • For the application of the tax benefit, the accreditation of the deductible contributions will be required, which will be justified by certification issued by the beneficiary entity

Note: This deduction will be applied after deductions and bonuses regulated by the State regulations.

Amount of the deduction

100% Of the amount in money allocated during the year after the accrual date for projects of exceptional regional public interest 100