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Form 100. Personal Income Tax Return 2022

10.14.20. For donations to cultural companies

Amount

The 20  % of the amounts donated during the year to cultural companies with equity of less than 300,000 euros with tax domicile in the territory of the Autonomous Community of La Rioja, to be used in the development of the following activities:

  • Cinematography, audiovisual arts and multimedia arts.

  • The performing arts, music, dance, theatre and circus.

  • The plastic arts or fine arts, photography and design.

  • The book, reading and literary, phonographic and cinematographic editions, in any medium or format, including the book and reading.

  • Those related to research, documentation, conservation, restoration, recovery, dissemination and promotion of the tangible and intangible cultural heritage of La Rioja.

  • The folklore and popular traditions of La Rioja, especially popular music and traditional dances.

  • Applied arts such as jewelry and handmade ceramics.

Limit

The limit for this deduction is 500 euros per year per taxpayer.

The sum of this deduction plus the deductions "For donations for the promotion and encouragement of patronage development activities", "For amounts donated for the research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of the Historical Heritage of La Rioja", and "For donation of cultural assets by their authors or creators and their heirs" may not exceed 30% of the total regional quota.

Incompatibilities

This deduction is incompatible with the deduction "For donations for the promotion and encouragement of patronage development activities", "For amounts donated for the research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of the Historical Heritage of La Rioja".

However, if the spouses were entitled to different deductions that were incompatible with each other in joint taxation, both could be applied.

In the case of donations made from the joint property, only the spouse who is not entitled to another deduction incompatible with the above may apply the 50% deduction and may choose the most favourable one.

This deduction is incompatible with the tax credit recognized by virtue of the donation that entitles the deduction as long as the tax credit remains in force.

The concept of tax credit, its amount and duration are defined in articles 8, 9 and 11 of Law 3/2021, of April 28, on Patronage of the Autonomous Community of La Rioja.

Completion

The amount of the donation will be recorded.