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The inquirer asks whether the deduction under Article 68.5 of the Personal Income Tax Act (LIRPF) can be applied to heating works in a protected property, and whether community fees are deductible. The Directorate General for Tax (DGT) responds that the deduction depends on the property being declared an asset of cultural interest and the fulfillment of visiting and exhibition duties, and that community fees are only deductible if the property is used for rental purposes.
This ruling clarifies the specific conditions required to claim tax relief for improvements on heritage properties, emphasizing the necessity of official cultural status and public access, while also defining the scope of deductible expenses for rental income.
The tax team reviews your specific situation.
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