10.14.22. For amounts destined for research, conservation, restoration, rehabilitation or consolidation of assets that are part of the Historical Heritage of La Rioja

Amount

The 15  % of the amounts allocated as of April 30, 2021 for the investigation, conservation, restoration, rehabilitation or consolidation of assets that are theirs ownership or usufruct, which are part of the historical heritage of La Rioja and which are registered in the General Registry of the Cultural, Historical and Artistic Heritage of La Rioja.

This deduction cannot be applied to amounts intended for business investments.

Limit

The limit of this deduction per taxpayer is 500 euros per year.

Completion

It will record the amount paid with the right to deduction.