For amounts destined for research, conservation, restoration, rehabilitation or consolidation of assets that are part of the historical heritage of La Rioja

Regulations: Art. 32.15 Law 10/2017, of October 27, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes

Note: These deductions are not applicable in the case of taxpayers who died before April 30, 2021.

Amount and limits of the deduction

• 15% of the amounts allocated from April 30 to December 31, 2021 to research, conservation, restoration, rehabilitation or consolidation of assets that are owned or usufructed by the State, that are 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.

  Attention : this deduction cannot be applied to amounts allocated to business investments

• Maximum limit

  The limit of the deduction applicable per taxpayer will be 500 euros per year.

Conditions for the application of the deduction

The regional net tax rate may not show a negative result as a result of the operations derived from the application of this deduction and from “For irrevocable, pure and simple donations in matters of patronage”.