For contributions to projects of exceptional regional public interest

Regulations: Art. 13 bis Revised Text of the legal provisions in force in the Region of Murcia regarding Transferred 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 Budget of the Autonomous Community of the Region of Murcia for the 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 Governing 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 rise to this deduction.
That 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 the period in which the contribution that gives the right 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 Council, under the conditions determined by the same.

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

In the event that the approval of the project and the contribution occur after the end of the deadline for filing the tax return, that is, during the second half of the year, the taxpayer may request the rectification of the self-assessment submitted, under the provisions of article 120.3 of the General Tax Law, thus applying the deduction to the fee.
To apply the tax benefit proof of deductible contributions will be required, which will be justified by a certificate issued by the beneficiary entity

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

Amount of deduction

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