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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

For amounts donated to foundations in Castile and León and for the recovery of historical, cultural and natural heritage

Regulations: Articles 9 c), d) and e) and 10 Text Consolidated text of the legal provisions of the Community of Castilla y León regarding its own and ceded taxes, approved by Legislative Decree 1/2013, of September 12

Amount and requirements for applying the deduction

  • He 15 percent of the donated amounts with the following purposes:

    a. Rehabilitation or conservation of assets that are located in the territory of Castile and León, that form part of the Spanish Historical Heritage or Cultural Heritage of Castile and León and that are registered in the General Register of Assets of Cultural Interest or included in the General Inventory referred to in Law 16/1985, of June 25, on Spanish Historical Heritage (BOE of June 29), or in the equivalent registers or inventories provided for in Law 12/2002, of July 11, on Cultural Heritage of Castile and León, when they are made in favor of the following entities:

    • Public Administrations, as well as the Entities and Institutions dependent on them.

    • The Catholic Church and the churches, denominations or religious communities that have signed cooperation agreements with the Spanish State.

    • Foundations or associations that meet the requirements established in Title II of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage (BOE of December 24), include among their specific purposes the repair, conservation or restoration of Historical Heritage.

    b. Recovery, conservation or improvement of natural spaces and sites integrated into the Natura 2000 Networklocated in the territory of Castile and León, when they are carried out in favor of Public Administrations, as well as the entities and institutions dependent on them.

    c. Amounts donated to Foundations registered in the Register of Foundations of Castilla y Leónprovided that, due to their purposes, they are classified as cultural, welfare, or ecological.

  • To apply this deduction the total taxable base (boxes) [0435] and [0460] of the statement) less the personal and family minimum (box [0520] of the statement) cannot exceed the following amounts:

    • - 18,900 euros in individual taxation.

    • - 31,500 euros in joint taxation.

  • The taxpayer must be in possession of the documentary justification of the donation made with the requirements established in article 24 of the aforementioned Law 49/2002.

Maximum combined limit of deductions for amounts invested in the recovery of the historical, cultural and natural heritage of Castile and León; for amounts donated to foundations in Castile and León for the recovery of historical, cultural and natural heritage and for amounts donated for the promotion of research, development and innovation

The sum of the basesof the three regional tax deductions may not exceed 10 percent 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 the boxes [0500] and [0510] of the statement.

This limit It acts separately and independently of the 10 percent limit., applicable to the same general deductions, contemplated in the state regulations of PIT.

See the deduction for donations and other contributions in Chapter 16 of Part 1 of this Manual.