10.8.5. For amounts invested in the recovery of historical, cultural and natural assets
On the autonomous region of the total payment, 15% of the amounts invested may be deducted for the following purposes: 100
The amounts allocated by the owners of real estate located in the territory of Castile and León to the restoration, renovation or repair of the property, provided that the following conditions are met:
- That are registered in the General Register of Cultural Interest Goods, or affected by the declaration of Cultural Interest or inventoried in accordance with the Cultural Heritage Act of Castile and León, it is necessary for the properties to meet the conditions established in article 61 of the Royal Decree Decree 111/1986, of 10 January, partially implementing the Spanish Historical Heritage Act or those established in the Cultural Heritage Act of Castile and León.
- The restoration, renovation or repair works have been authorised by the competent body of the Autonomous Community, the State Administration or, where applicable, by the corresponding City Council.
The amounts allocated by the holders of natural goods located in Natural Spaces and places included in the Natura 2000 sites in the territory of Castile and León, provided that these actions have been authorised or reported in favour by the competent body of the Autonomous Community.
The total taxable amount, less the personal and family tax-free threshold, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation.
The basis of this deduction, together with donations to Foundations of Castile and León and for the recovery of Historic, Cultural and Natural Heritage and donations to the promotion of research, development and innovation, may not exceed 10 per cent of the net tax base. 100 This limit, which operates regardless of the general deductions for investments and donations, is applied and controlled by the program.
The window will show the amounts donated with the right to the deduction.