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, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned 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 percent of the amounts allocated from April 30 to December 31, 2021 for research, conservation, restoration, rehabilitation or consolidation of assets that are owned or owned by you in 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.
Attention : may not be applied this deduction to the amounts destined for business investments
The limit of the deduction applicable per taxpayer will be 500 euros per year.
Conditions for applying the deduction
The autonomous liquid quota may not produce a negative result as a result of the results of the operations derived from the application of this deduction and "For irrevocable donations, pure and simple in matters of patronage."