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Form 100. Personal Income Tax Return 2021

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

From the autonomous part of the full quota 15% 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 Castile and Leon to the restoration, rehabilitation or repair of the same, provided that the following conditions are met:

    • That they 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 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.
    • 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 Areas 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 reported by the competent body of the Autonomous Community.

Requirements

That the total taxable 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.

Limit

The basis of this deduction, together with donations to Foundations of Castilla y León and for the recovery of Historical, Cultural and Natural Heritage and donations to the promotion of research, development and innovation, may not exceed 10% of the taxable base. This limit, which operates independently of general deductions for investments and donations, is applied and controlled by the program.

Completion

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