For amounts invested in the recovery of the historical, cultural and natural heritage of Castilla y León
Regulations: Articles 9. a) and b) and 10 Text Recast of the legal provisions of the Community of Castilla y León regarding own and assigned taxes, approved by Decree Legislative 1/2013, of September 12.
Amount and requirements for applying the deduction
The 15 per 100 of the amounts invested with the following purposes :
a. The amounts allocated by the owners of real estate located in the territory of Castilla y León for the restoration, rehabilitation or repair of the same , provided that the following are met conditions ##3##:
That said assets are registered in the General Registry of Assets of Cultural Interest or affected by the declaration of Asset of Cultural Interest, or inventoried in accordance with the Cultural Heritage Law of Castilla y León, it being necessary, in this case, that the properties meet the conditions determined in article 61 of Royal Decree 111/1986, of January 10, of partial development of the Spanish Historical Heritage Law or those determined in the Cultural Heritage Law of Castilla y León.
That the restoration, rehabilitation or repair works have been authorized by the competent body of the Autonomous Community, the State Administration or, where appropriate, by the corresponding City Council.
b. The amounts allocated by the owners of natural assets located in Natural Spaces and places integrated into the Natura 2000 Network located in the territory of Castilla y León, provided that these actions have been authorized and favorably informed by the competent body of the Autonomous Community.
To apply this deduction the total tax base (boxes  and  of the declaration) minus the personal and family minimum (box [ 0520] of the declaration) cannot exceed the following amounts:
Joint maximum limit of deductions for the recovery of cultural and natural heritage and for donations to foundations and for the promotion of research, development and innovation
The maximum joint base of the three regional deductions may not exceed 10 percent of the sum of the general taxable base and the savings taxable base of the taxpayer or family unit in the case of a joint return. This amount is the result of adding the boxes  and  of the statement.
This limit acts separately and independently from the 10 per 100 limit, applicable to the same general deductions for donations and other contributions , contemplated in the state regulations of Personal Income Tax .