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 Consolidated legal provisions of the Community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12
Amount and requirements for applying the deduction
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15 percent of the amounts invested for the following purposes :
a. The amounts allocated by the owners of real estate located in the territory of Castile and Leon to the restoration, rehabilitation or repair of the same , provided that the following conditions are met:
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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 Law of Cultural Heritage of Castilla y León, 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 Law of Spanish Historical Heritage or those determined in the Law of Cultural Heritage of Castilla y León.
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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 Areas 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 reported by the competent body of the Autonomous Community.
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To apply this deduction the total taxable base (boxes [0435] and [0460] of the declaration) less 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 sum of the bases of the three autonomous deductions may not exceed 10% of the sum of the general taxable base and the savings taxable base of the taxpayer or of the family unit in the case of a joint declaration. This amount is the result of adding boxes [0500] and [0510] of the declaration.
This limit acts separately and independently from the 10 percent limit , applicable to the same general deductions for donations and other contributions , contemplated in the state regulations of IRPF .