Skip to content
BOE-A-2026-4225 ·23 February 2026 ·acuerdo Low impact
Tax

San Francisco de Asís Church in Vitoria declared a Place of Democratic Memory

The State Secretariat for Democratic Memory has declared the San Francisco de Asís Church in Vitoria a Place of Democratic Memory regarding the events of 3 March 1976. This declaration, made in accordance with Law 20/2022 on Democratic Memory, aims to ensure the preservation, identification, and signage of this historical site. The Administration will promote dissemination measures, audiovisual resources, and interpretive signage at the location.

In 3 key points

  1. The declaration does not alter the current use of the property, provided it is compatible with the preservation of memory and the recognition of victims. (Quinto)
  2. The Administration will promote the installation of plaques, panels, or interpretive memorial markers and audiovisual resources. (Quinto)
  3. An optional appeal for reversal may be filed within one month of publication. (Quinto)

How it affects those involved

For the General State Administration, the declaration entails an obligation to promote audiovisual and digital resources, as well as signage (plaques or panels) for commemorative and educational purposes. The current use of the property remains unchanged, although any future use must be compatible with preserving the memory of human rights violations and recognising the victims. No direct financial burdens are imposed on individuals or companies in this text.

Lifecycle

2026-02-23PublishedPublished 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