Skip to main content
Practical manual for Income Tax 2022.

1. For donations for the promotion and stimulation of patronage-building activities

Regulations: Art. 32.14.a) Law 10/2017, of October 27, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes

Note:Resolution 473/2022, of March 23, of the Technical General Secretariat of the Ministry of Finance and Public Administration, which provides for the publication of the Government Council Agreement of March 23, 2022, by which the Patronage strategy is approved in relation to the humanitarian crisis in Ukraine ( BOR 03-24-2022), declares as a Patronage activity the donations made to the beneficiaries contained in article 3 of Law 3/2021, of April 28, on Patronage of the Autonomous Community of La Rioja, whose actions and altruism are related to the war and humanitarian crisis in Ukraine and establishes that such donations will give the right to this deduction of article 32.14.a) of Law 10/2017.

Amount and limits of the deduction

  • 15% of the amounts donated during the year for the promotion and stimulation of the activities provided for in article 1 of Law 3/2021, of April 28, on Patronage of the Autonomous Community of La Rioja and included in the Regional Patronage Strategy.

    These activities are cultural, scientific research, technological development and innovation, or sports, and other activities that pursue purposes of general interest as provided for in sections 7 and 8 of article 2 of Law 3/2021, of April 28, on Patronage of the Autonomous Community of La Rioja, within the scope of the Autonomous Community of La Rioja.

    Other activities that pursue purposes of general interest as provided for in sections 7 and 8 of article 2 of Law 3/2021 are:

    • those for the defence of human rights, of victims of terrorism and violent acts, those for social assistance and inclusion, civic, educational, cultural, scientific, sporting, health, labour, institutional strengthening, development cooperation, promotion of volunteering, promotion of social action, defence of the environment, protection of artistic and historical heritage, promotion and care for people at risk of exclusion due to disability, gender, sexual orientation, economic or cultural reasons, promotion of constitutional values and defence of democratic principles, promotion of tolerance, promotion of the social economy, development of the information society, scientific research, development or innovation and its transfer to the productive fabric as a driving element of business productivity and competitiveness.

    • research related to the Spanish language, as an essential part of culture, and the activities developed by the San Millán Foundation, the International Center for Research on the Spanish Language and Dialnet.

  • Limits:

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

    • Joint limit with the deduction for donations for research, conservation, restoration, rehabilitation, consolidation, dissemination, exhibition and acquisition of assets of cultural interest of the Historical Heritage of La Rioja provided for in article 32.14.b) of Law 10/2017 : 500 euros per year both in individual and joint taxation.

    • applicable to the sum of deductions for irrevocable, pure and simple donations in the field of patronage in article 32.14 of Law 10/2017: percent of the entire autonomous tax rate of the taxpayer

Specific conditions for the application of the deduction

For the purposes of applying this deduction, donations or contributions of material means are considered equivalent to monetary donations.

The value of donations or contributions of material resources will be calculated in accordance with the valuation criteria contained in article 18 of Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage.

Incompatibility

This deduction will be incompatible with the deductions “For donations to cultural companies” and “For donations of cultural goods by their authors or creators and their heirs”.

However, if a joint return is filed and the spouses are entitled to different deductions that are incompatible with each other, both may be applied in the same return, provided that the right to each of the incompatible deductions corresponds separately and individually to each spouse.

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. The most favorable option may be chosen.