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Form 100. Personal Income Tax Return Declaration 2017

10.13.2. For donations for the protection of cultural heritage

1- For donations for the protection of the cultural heritage of the Region of Murcia, or the promotion of cultural or sports activities

30 percent will be applied to outright donations made during the tax period to the following entities:

  • The Autonomous Community of the Region of Murcia, as well as the entities dependent on the autonomous public sector.

  • Foundations that pursue exclusively cultural purposes, cultural and sports associations that have been declared of public utility and sports federations that are registered in the respective Registries of the Autonomous Community of the Region of Murcia.

In any case, the amounts donated must be used to protect the Cultural Heritage of the Region of Murcia or to promote cultural and sporting activities.

The application of this deduction will require the issuance by the recipient entity of a certification containing the following data:

  • The tax identification number of the donor and the recipient entity, amount and date of the donation. The delivery of the donated amount must necessarily made by bank transfer, identifying details of which must also be included in the certification.

  • Express mention that the donation has been made irrevocably and that it has been accepted.

In the event that the taxpayer applies state deductions for donations for the amounts donated, this regional deduction will be reduced by the amounts that constitute the deduction base in those amounts. 

2- By donations for biosanitary research.

30 percent of pure and simple donations made during the tax period that are destined for biosanitary research referred to in Law 4/1994 of June 26, on Health of the Region of Murcia.

Requirements to apply the deduction:

a) Donations must be made to any of the following entities:

   - The Autonomous Community of the Region of Murcia, as well as the entities dependent on the autonomous public sector, including Public Universities.

   - Non-profit entities referred to in Law 49/2002, provided they are registered in the corresponding registers of the Autonomous Community of the Region of Murcia.

b) The application of the deduction will require the issuance of an appropriate certification by the recipient entity.

c) In the event that the taxpayer applies state deductions for donations to the donated amounts, the deduction base will be reduced by the amounts that constitute the deduction base for those amounts. 

   Completion

In the data capture window, the amounts donated by the holder of the declaration with the right to deduction will be indicated for each section.