9.6. Deductions for investments and expenses of cultural interest

They will be entitled to a deduction in the quota of 15% of the amount of the investments and expenses they make for:

1. The acquisition of Spain's historic heritage assets, acquired outside of Spain to be introduced into said territory, provided that the assets are declared assets of cultural interest, or are included in the General inventory of moveable assets within one year of their introduction, and stay in Spain and part of the owner's assets for at least four years.

   The deduction base will be the valuation provided by the Board for qualifying, valuing and exporting Spanish historic heritage assets.

2. The conservation, reparation, restoration, dissemination and exhibition of assets in their property that are declared items of cultural interest, in accordance with the regulations of the Historic Heritage of Spain and of autonomous communities, provided the requirements established in said regulations are met, particularly with respect to visiting obligations and the public exhibition of said assets.

3. The restoration of buildings, the maintenance and reparation of their roofs and walls, and improvements to infrastructures in their property located nearby that serve to protect Spanish cities or architectural, archaeological, natural or landscape sites, or UNESCO world heritage sites located in Spain.

The basis of this deduction may not exceed 10% of the taxpayer's taxable base (Art. 69 Law).

1. For more information: Virtual Income Assistant