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V1635-22 ·8 July 2022 ·consulta-vinculante Medium impact
Tax

Wealth Tax exemption for assets in historic centres depends on age and protection status

An heir is inquiring whether her real estate assets, located within a Historic Centre, are exempt from Wealth Tax to apply a reduction to Inheritance Tax. The DGT indicates that the exemption requires the assets to be at least fifty years old and to have full protection under the urban planning catalogue.

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2022-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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