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MEDIUM
FISCAL

Deduction for heritage protection not applicable without cultural interest declaration

V2190-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2190-25
Published
17 Nov 2025

Summary

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.

In 5 key points

Lifecycle

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

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