Deduction for actions for the protection and dissemination of Spanish Historical Heritage and World Heritage
Regulations: Articles 68.5 and 69.1 Law Personal Income Tax
Amount and deductible concepts
15 percent of the investments or expenses made during the year for the following concepts:
Acquisition of assets of the Spanish Historical Heritage , carried out outside Spanish territory for their introduction within said territory, provided that the assets are declared of cultural interest or included in the general inventory of movable assets in within one year from its introduction. The basis of this deduction in this modality is constituted by the valuation carried out by the Board of Qualification, Valuation and Exportation of Spanish Historical Heritage Assets.
Conservation, repair, restoration, dissemination and exhibition of the assets of your property that are declared of cultural interest in accordance with the regulations of the Historical Heritage of the State and the Autonomous Communities.
Rehabilitation of buildings, maintenance and repair of their roofs and facades, as well as improvement of infrastructure of their property, located in the environment that is subject to protection by Spanish cities or architectural, archaeological, natural or landscape complexes and properties declared World Heritage by UNESCO located in Spain.
The list of cities, complexes and properties declared World Heritage by UNESCO are contained in the Annex to Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage ( BOE of December 24).
Acquisition of Spanish Historical Heritage assets . They must remain in Spanish territory and within the owner's assets for at least four years.
Investments or expenses in Assets of Cultural Interest . The application of the deduction is conditional on compliance with the requirements established in the regulations of the Spanish Historical Heritage of the State and the Autonomous Communities, in particular with respect to the duties of visiting and public exhibition of said assets.
The base of the deduction for actions for the protection of Spanish Historical Heritage and World Heritage may not exceed 10% of the taxable base for the year.
The taxable base for the year is constituted by the sum of the boxes  and  of the statement.
Attention : The amount of the deduction for Investments and expenses for the protection and dissemination of the Spanish Historical Heritage and the cities, complexes and properties located in Spain declared World Heritage by UNESCO will be entered in the box  of annex A.2 of the declaration.