Skip to content
BOE-A-2026-14865 ·8 July 2026 ·Resolution Low impact
Tax

Proceedings initiated to declare the 'Former Provincial Prison of Cáceres' a Place of Democratic Memory

The Directorate General for the Promotion of Democratic Memory has agreed to initiate ex officio proceedings to declare the 'Former Provincial Prison of Cáceres' a Place of Democratic Memory (Art. 50.1 Law 20/2022). The agreement includes a precautionary entry in the Inventory of Places of Democratic Memory and the provisional application of its protection regime (second). The case must be resolved within a maximum period of twelve months from its initiation (Art. 50.5 Law 20/2022).

In 2 key points

  1. The case shall be resolved and notified within a maximum period of twelve months from the date of its initiation, Art. 50.5 Law 20/2022. (art. 50.5 de Ley 20/2022)
  2. A precautionary entry in the Inventory and the provisional protection regime are applied to the owner of the property, second. (segundo)

How it affects those involved

The owner of the property is obliged to respect general measures to ensure its durability and must avoid the removal or disappearance of vestiges representative of democratic memory (second). The initiation of proceedings does not alter the current use of the building, provided that such use is compatible with the provisionally applied protection measures (second). As this is an interlocutory measure, it cannot be appealed independently (Art. 112.1 Law 39/2015).

Lifecycle

2026-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact