10.8.5. For amounts invested in the recovery of historical, cultural and natural heritage

From the autonomous part of the full quota, 15 percent of the amounts invested may be deducted for the following purposes:

1. 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 conditions are met:

   • That 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 that the properties meet the conditions determined in the 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.

2. 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 or favorably informed by the competent body of the Autonomous Community.

Limit: The base of this deduction together with the previous one, relating to the Historical, Cultural and Natural Heritage of Castilla y León, may not exceed 10 per 100 of the taxable base. This limit, which operates independently of general deductions for investments and donations, is applied and controlled by the program.

Requirements:

That the total tax base, less the personal and family minimum, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation.

Completion

The amounts donated with the right to deduction will be reflected in the window.