It consists of a deduction aimed at promoting certain actions. Specifically, a deduction of 15% of the investments or expenses made in the year is generated for the following concepts:
(a) Acquisition of Spanish Historical Heritage assets, made outside Spanish territory for their introduction into Spanish territory, provided that the assets are declared to be of cultural interest or included in the General Inventory of Movable Property within one year of their introduction. The basis for this deduction is constituted by the valuation carried out by the Board of qualification, valuation and export of goods of the Spanish historical heritage.
(b) Conservation, repair, restoration, diffusion and exhibition of the goods of its property declared of cultural interest according to the regulations of the Historical Patrimony of the State and of the Autonomous Communities.
(c) Rehabilitation of buildings, maintenance and repair of their roofs and facades, and improvement of infrastructures owned by them, in the protected environment of Spanish cities or architectural, archaeological, natural or landscape sites and properties declared World Heritage by UNESCO in Spain.

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