For contributions to the constitution or extension of the allocation to foundations of the Autonomous Community of La Rioja

Regulations: Article 33 Act 10/2017, of 27 October, which establishes the legal provisions of the Autonomous Community of La Rioja in terms of own taxes and taxes transferred.

Requirements and other conditions for applying the deduction

• That any goods or rights of economic content calculated for determining the taxable base should be included that have been or were not to be intended during the year following the date of accrual of the tax to the constitution of a foundation or extension of the foundational endowment of an existing one, provided that you are domiciled in La Rioja and registered in the census of entities and activities in the field of patronage and pursue purposes included in the Regional Patronage Strategy.

• The amount that cannot be deducted due to insufficient payments may be used as a tax credit under the terms set out in Chapter II of the Law on the Patronage of the Autonomous Community of La Rioja.

  Act 3/2021, of 28 April, on the Patronage of the Autonomous Community of La Rioja, in its article 8, as amended by article 3.Uno of Act 7/2021 of 27 December, it defines tax credit as "amounts recognised by the administration of the Autonomous Community of La Rioja in favour of taxpayers who can be used by them to pay the taxes of the Autonomous Community. "

  Furthermore, article 9 of the aforementioned Law on Patronage of the Autonomous Community of La Rioja provides that the Autonomous Community de La Rioja will recognise a tax credit for donors for 25% of the business collaboration agreements or amounts 100 money donated to the Autonomous Community, provided that it is used to finance expense programs or actions carried out by its public sector that are aimed at promoting any of the activities provided for in article 1 of that law or establishing scholarships to study.

  Finally, indicate the validity of this tax credit that article 11 of Act 3/2021 of 28 April, de Mecenazgo de la Comunidad Autónoma de La Rioja states that these tax credits recognised by the Autonomous Community of La Rioja will have a validity of ten years, counted from the date of their recognition.

Amount of the deduction

25% Of the value of the contribution made to be included in the tax base. 100

For these purposes, the criteria for valuing the assets and rights contributed will be those set out in Chapter 3 of this Manual in the section "Training of gross assets: Rules for valuing the assets and rights. "

Loss of the right to deduction made

Failure to comply with the aforementioned requirements will result in the loss of the right and the obligation to file a supplementary tax return with payment of the unduly applied deduction amount plus the corresponding late payment interest.