{"id":13000,"date":"2022-09-16T08:53:40","date_gmt":"2022-09-16T08:53:40","guid":{"rendered":"https:\/\/www.navarrafilmindustry.com\/come-to-navarra\/ley-de-mecenazgo\/"},"modified":"2023-08-10T12:34:18","modified_gmt":"2023-08-10T12:34:18","slug":"law-of-cultural-patronage","status":"publish","type":"page","link":"https:\/\/www.navarrafilmindustry.com\/en\/come-to-navarra\/law-of-cultural-patronage\/","title":{"rendered":"Law of Cultural Patronage"},"content":{"rendered":"[vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”12597″ bg_position=”center center” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”top” top_padding=”240″ bottom_padding=”240″ text_color=”light” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#000000″ advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n

Law of cultural
\npatronage<\/h1>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_color=”#f5f5f5″ scene_position=”center” top_padding=”30px” constrain_group_1=”yes” bottom_padding=”30px” bottom_margin=”50″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” el_class=”txtdcha” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]The Foral Law of Cultural Patronage of Navarra offers significant tax benefits to those companies and individuals who collaborate with cultural and artistic projects, that are considered to be of social interest and which have the MECNA distinction.[\/vc_column_text][\/vc_column][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]By awarding the MECNA distinction, the Government of Navarra recognises the commitment of citizens, the business community and society to the promotion and funding of culture.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”ayudas” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_row_inner equal_height=”yes” column_margin=”30px” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” constrain_group_1=”yes” constrain_group_2=”yes” text_align=”center” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” class=”destinatarios” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n

Why become <\/span>
\na Patron?<\/h2>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”padding-4-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][image_with_animation image_url=”12718″ image_size=”custom” animation_type=”entrance” animation=”None” hover_animation=”none” alignment=”center” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”none” max_width_mobile=”default” custom_image_size=”60px”][vc_column_text]\n

Social commitment\u00a0<\/span><\/h3>\n

to culture[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”padding-4-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][image_with_animation image_url=”12721″ image_size=”custom” animation_type=”entrance” animation=”Fade In” hover_animation=”none” alignment=”” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”100%” max_width_mobile=”default” custom_image_size=”60px”][vc_column_text]\n

Shared vision<\/h3>\n

of the cultural project[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”padding-4-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][image_with_animation image_url=”12715″ image_size=”custom” animation_type=”entrance” animation=”Fade In” hover_animation=”none” alignment=”” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”100%” max_width_mobile=”default” custom_image_size=”60px”][vc_column_text]\n

Tax incentives<\/h3>\n

for cultural patronage[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”30px” equal_height=”yes” content_placement=”top” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” constrain_group_1=”yes” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”mezenazgo” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][\/vc_column][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”3\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]\n

\n

Who can you allocate your donation to?<\/span><\/h4>\n<\/div>\n

To all those entities and artists that boast the MECNA distinction.[\/vc_column_text][nectar_btn size=”small” open_new_tab=”true” button_style=”regular” button_color_2=”Extra-Color-2″ icon_family=”none” el_class=”boton” text=”Would you like to become a MECNA?” url=”https:\/\/www.culturanavarra.es\/es\/quiero-ser-mecna” margin_right=”10px”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”30px” equal_height=”yes” content_placement=”top” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” constrain_group_1=”yes” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”mezenazgo” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][\/vc_column][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”3\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text css=”.vc_custom_1669049109592{padding-top: 10px !important;padding-bottom: 10px !important;}”]\n

\n

How can you contribute to the development of MECNA projects?<\/span><\/h4>\n<\/div>\n

There are three ways to support Navarra\u2019s cultural development:<\/p>\n

    \n
  • \u00b7 DONATION:\u00a0<\/strong>Monetary contribution, of goods or rights, or the provision of services free of charge.<\/li>\n
  • \u00b7 LOAN FOR USE:\u00a0<\/strong>Free and temporary lending of assets of cultural interest, premises for activities, quality artworks and others.<\/li>\n
  • \u00b7 COLLABORATION AGREEMENTS<\/strong><\/strong>:\u00a0<\/strong>Between those who make contributions and those who receive them who, in exchange, agree to publicise the contribution.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”30px” equal_height=”yes” content_placement=”top” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” constrain_group_1=”yes” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”mezenazgo” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]\n
    \n

    Tax incentive<\/span><\/h2>\n<\/div>\n[\/vc_column_text][\/vc_column][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”3\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text css=”.vc_custom_1691670310245{padding-top: 10px !important;padding-bottom: 10px !important;}”]\n

    Individuals<\/h4>\n

    Personal income tax deduction: 80% on the first 150 euros contributed and 40% on the rest.
    \nExample:<\/p>\n\n\n\n\n\n\n\n\n
    <\/th>\nAmount<\/th>\nDeduction
    \nAmount<\/th>\n<\/tr>\n<\/thead>\n
    Donation<\/td>\n50\u20ac<\/td>\n40\u20ac<\/td>\n<\/tr>\n
    Donation<\/td>\n150\u20ac<\/td>\n120\u20ac<\/td>\n<\/tr>\n
    Donation<\/td>\n500\u20ac<\/td>\n260\u20ac<\/td>\n<\/tr>\n
    Donation<\/td>\n1000\u20ac<\/td>\n460\u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    The limit of 150 euros will operate per taxpayer and in each tax period. The basis of the deduction will be computed for the purposes of the limit referred to in Article 64.1 of the Personal Income Tax Law.[\/vc_column_text][divider line_type=”Full Width Line” line_thickness=”1″ divider_color=”extra-color-1″ custom_height=”10px”][vc_column_text css=”.vc_custom_1691670363414{padding-top: 10px !important;padding-bottom: 10px !important;}”]\n

    Companies:<\/h4>\n

    The amount contributed decreases the taxable base by considering this expense deductible and, in addition, a deduction of 30% of the net tax payable is obtained for the first 300 euros and 20% for the following 300 euros.<\/p>\n

    Example:<\/strong><\/p>\n

    A small company to which a tax rate of 23% is applied allocates an amount of 3,000 euros to a Mecna project. In the corporate income tax return it presents the following operating account:[\/vc_column_text][vc_row_inner equal_height=”yes” column_margin=”none” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” class=”mezenazgo-row” overflow=”visible” pointer_events=”all” css=”.vc_custom_1663322038367{margin-top: 15px !important;margin-bottom: 15px !important;}”][vc_column_inner column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text css=”.vc_custom_1691670416606{padding-top: 10px !important;padding-bottom: 10px !important;}”]\n

    REVENUES<\/h4>\n\n\n\n\n\n
    Sales or invoicing:<\/td>\n300.000\u20ac<\/td>\n<\/tr>\n
    Other income:<\/td>\n30.000\u20ac<\/td>\n<\/tr>\n
    Total:<\/td>\n330.000\u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text css=”.vc_custom_1691670489673{padding-top: 10px !important;padding-bottom: 10px !important;}”]\n

    EXPENSES<\/h4>\n\n\n\n\n\n\n\n
    Salaries and expenses:<\/td>\n80.000\u20ac<\/td>\n<\/tr>\n
    Purchases:<\/td>\n70.000\u20ac<\/td>\n<\/tr>\n
    Other expenses:<\/td>\n5.000\u20ac<\/td>\n<\/tr>\n
    Includes sponsorship:<\/td>\n3.000\u20ac
    \n(Deductible expense, does not pay 23%.)<\/em><\/td>\n<\/tr>\n
    Total:<\/td>\n1550.000\u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner equal_height=”yes” column_margin=”none” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” class=”mezenazgo-row” overflow=”visible” pointer_events=”all” css=”.vc_custom_1663322038367{margin-top: 15px !important;margin-bottom: 15px !important;}”][vc_column_inner column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text css=”.vc_custom_1691670827283{padding-top: 10px !important;padding-bottom: 10px !important;}”]\n

    TAXABLE BASE<\/h4>\n

    330.000\u20ac – 155.000\u20ac = 155.000\u20ac<\/strong>
    \nTax rate: 23%<\/em><\/p>\n

    TAX SAVINGS OF 23% ON \u20ac3,000:<\/h4>\n

    690\u20ac<\/strong><\/p>\n

    INTEGRAL FEE<\/h4>\n

    40.250\u20ac<\/strong><\/p>\n

    DEDUCTIONS IN QUOTA FOR DONATIONS OF \u20ac3,000:<\/h4>\n\n\n\n\n
    On the first 300\u20ac to be deducted 30%:<\/td>\n90\u20ac<\/strong><\/td>\n<\/tr>\n
    On the remaining \u20ac2,700 to be deducted 20%:<\/td>\n540\u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    FEE PAYABLE<\/h4>\n

    39.620\u20ac<\/strong><\/p>\n

    Tax savings for a contribution of 3,000\u20ac.: 1.320\u20ac<\/strong>
    \n(3.000×23% + 300×30% + 2.700×20% = 690 + 90 + 540<\/strong><\/p>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text css=”.vc_custom_1691670854706{padding-top: 10px !important;padding-bottom: 10px !important;}”]* The applicable tax benefits are subject to the limits established in Article 17 of the Foral Law 8\/2014, on Cultural Patronage in Navarra.[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

    [vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”12597″ bg_position=”center center” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”top” top_padding=”240″ bottom_padding=”240″ text_color=”light” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#000000″ advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text] Law of cultural patronage [\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_color=”#f5f5f5″ scene_position=”center” top_padding=”30px” constrain_group_1=”yes” bottom_padding=”30px” bottom_margin=”50″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” el_class=”txtdcha” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]The Foral Law of Cultural Patronage of Navarra offers significant tax benefits to those companies and individuals who collaborate with cultural and artistic projects, that are considered to be of social interest and which have the MECNA distinction.[\/vc_column_text][\/vc_column][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]By awarding the MECNA distinction, the Government of Navarra recognises the commitment of citizens, the business community and society to the promotion and funding of culture.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”ayudas” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_row_inner equal_height=”yes” column_margin=”30px” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” constrain_group_1=”yes” constrain_group_2=”yes” text_align=”center” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” class=”destinatarios” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text] Why become a Patron? [\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”padding-4-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][image_with_animation image_url=”12718″ image_size=”custom” animation_type=”entrance” animation=”None” hover_animation=”none” alignment=”center” border_radius=”none” box_shadow=”none”…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":12991,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-13000","page","type-page","status-publish"],"acf":[],"yoast_head":"\nLaw of Cultural Patronage - NFI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.navarrafilmindustry.com\/en\/come-to-navarra\/law-of-cultural-patronage\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Law of Cultural Patronage - NFI\" \/>\n<meta property=\"og:description\" content=\"[vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”12597″ bg_position=”center center” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”top” top_padding=”240″ bottom_padding=”240″ text_color=”light” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#000000″ advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” 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background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]By awarding the MECNA distinction, the Government of Navarra recognises the commitment of citizens, the business community and society to the promotion and funding of culture.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” 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column_direction_tablet=”default” column_direction_phone=”default” constrain_group_1=”yes” constrain_group_2=”yes” text_align=”center” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” class=”destinatarios” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text] Why become a Patron? 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[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”padding-4-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][image_with_animation image_url=”12718″ image_size=”custom” animation_type=”entrance” animation=”None” hover_animation=”none” alignment=”center” border_radius=”none” box_shadow=”none”...","og_url":"https:\/\/www.navarrafilmindustry.com\/en\/come-to-navarra\/law-of-cultural-patronage\/","og_site_name":"NFI","article_modified_time":"2023-08-10T12:34:18+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"14 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.navarrafilmindustry.com\/en\/come-to-navarra\/law-of-cultural-patronage\/","url":"https:\/\/www.navarrafilmindustry.com\/en\/come-to-navarra\/law-of-cultural-patronage\/","name":"Law of Cultural Patronage - NFI","isPartOf":{"@id":"https:\/\/www.navarrafilmindustry.com\/eu\/#website"},"datePublished":"2022-09-16T08:53:40+00:00","dateModified":"2023-08-10T12:34:18+00:00","breadcrumb":{"@id":"https:\/\/www.navarrafilmindustry.com\/en\/come-to-navarra\/law-of-cultural-patronage\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.navarrafilmindustry.com\/en\/come-to-navarra\/law-of-cultural-patronage\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.navarrafilmindustry.com\/en\/come-to-navarra\/law-of-cultural-patronage\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.navarrafilmindustry.com\/en\/"},{"@type":"ListItem","position":2,"name":"Come to Navarra","item":"https:\/\/www.navarrafilmindustry.com\/en\/come-to-navarra\/"},{"@type":"ListItem","position":3,"name":"Law of Cultural Patronage"}]},{"@type":"WebSite","@id":"https:\/\/www.navarrafilmindustry.com\/eu\/#website","url":"https:\/\/www.navarrafilmindustry.com\/eu\/","name":"NFI","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.navarrafilmindustry.com\/eu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/www.navarrafilmindustry.com\/en\/wp-json\/wp\/v2\/pages\/13000"}],"collection":[{"href":"https:\/\/www.navarrafilmindustry.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.navarrafilmindustry.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.navarrafilmindustry.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.navarrafilmindustry.com\/en\/wp-json\/wp\/v2\/comments?post=13000"}],"version-history":[{"count":8,"href":"https:\/\/www.navarrafilmindustry.com\/en\/wp-json\/wp\/v2\/pages\/13000\/revisions"}],"predecessor-version":[{"id":37073,"href":"https:\/\/www.navarrafilmindustry.com\/en\/wp-json\/wp\/v2\/pages\/13000\/revisions\/37073"}],"up":[{"embeddable":true,"href":"https:\/\/www.navarrafilmindustry.com\/en\/wp-json\/wp\/v2\/pages\/12991"}],"wp:attachment":[{"href":"https:\/\/www.navarrafilmindustry.com\/en\/wp-json\/wp\/v2\/media?parent=13000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}