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Practical Income Manual 2023.

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

Amount and limits of the deduction

  • 15 percent of the amounts allocated during the year to research, conservation, restoration, rehabilitation or consolidation of assets owned or usufruct, which 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

  • Maximum limit

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

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."