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Form 100. Personal Income Tax Declaration 2023

10.14.21. 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 destined for the research, conservation, restoration, rehabilitation or consolidation of assets that are owned or usufruct, that are part of the historical heritage of La Rioja and that 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.