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Form 100. 2020 Personal Income Tax Return Declaration

10.14.18. For donations to alleviate the effects of the COVID-19 pandemic

Amount

15% of the amounts donated during the 2020 financial year to the Autonomous Community of La Rioja to alleviate the effects of COVID-19.

Donations or contributions of material means whose value will be the book value they had at the time of the transfer and, failing that, the value determined in accordance with the rules of the Wealth Tax are considered equivalent to monetary donations.

Limit

The maximum amount of the deduction may not exceed the following limits:

  • 500 euros per year
  • 30% of the autonomous integral quota of the passive subject

Conditions

The regional net tax rate may not show a negative result as a result of the operations derived from the application of this deduction.

This deduction is incompatible with the tax credit referred to in the Patronage Law of the Autonomous Community of La Rioja, as long as the tax credit remains in force. Tax credit is understood to be the amounts recognized by the Administration of the Autonomous Community of La Rioja in favor of taxpayers that can be used by them for: satisfy the payment of the taxes specific to the Autonomous Community, deduct them from the tax on property transfers and documented legal acts or from the tax on inheritances and donations.

Completion

Enter the amount donated in the “other deductions” box.