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Practical Heritage Manual 2021.

For contributions to projects of exceptional regional public interest

Regulations: Art. 13 bis Consolidated text of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5 .

Note: This deduction is applicable to tax accruals that occur on December 31, 2021. Sole transitional provision of Law 1/2022, of January 24, on the General Budgets of the Autonomous Community of the Region of Murcia for the financial year 2022.

Requirements and other conditions for the application of the deduction

  • That the contribution be in money .

  • That the contribution be allocated to projects of exceptional regional public interest.

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

  • That the contribution be made during the year following the date of accrual of the Tax to the aforementioned projects.

    There is no coincidence between the tax period in which the deduction must be applied and in which the contribution that entitles 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 Council, under the conditions determined by the same.

    In the tax return for that year, the presentation of which is carried out in the subsequent year, the regional deduction may be applied to the tax rate, if the project has been approved and the contributions have been made before of the end of the submission period (generally until June 30).

    In the event that the approval of the project and the contribution occurs after the end of the deadline for submitting the tax return, that is, during the second half of the year, the The taxpayer may request rectification of the self-assessment submitted, under the provisions of article 120.3 of the General Tax Law, therefore applying the deduction in the fee.

  • To apply the tax benefit accreditation of the deductible contributions will be required, which will be justified by a certification issued by the beneficiary entity

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

Deduction amount

100 percent of the amount of money allocated during the year following the accrual date to projects of exceptional regional public interest