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V2190-25 ·17 November 2025 ·consulta-vinculante Medium impact
Tax

Deduction for heritage protection not applicable without cultural interest declaration

A taxpayer asks whether they can claim the deduction under article 68.5 LIRPF for restoration works on a property protected by Extremadura's Heritage Law. The DGT responds that it is not possible because the property lacks the required declaration of cultural interest.

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2025-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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