10.14.21. For amounts allocated to research, conservation, restoration, rehabilitation or consolidation of assets that form part of the Historical Heritage of La Rioja

Amount

The 15  % of the amounts allocated to the research, conservation, restoration, rehabilitation or consolidation of assets that are owned or usufructed by the State, that form part of the historical heritage of La Rioja and that are registered in the General Registry of Cultural, Historical and Artistic Heritage of La Rioja.

This deduction cannot be applied to amounts allocated to business investments.

Limit

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

Completion

The amount paid with the right to the deduction will be recorded.