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The inquirer asks whether they can apply the deduction under Article 68.5 of the Personal Income Tax Act (LIRPF) for works carried out on a property. The Directorate General for Tax (DGT) responds that application depends on the asset being declared of cultural interest or being located within the surroundings of a UNESCO World Heritage site.
Cuestión planteada En relación con el artículo 68.5 de la Ley 35/2006, de 28 de noviembre:
Para la letra b), el inmueble debe estar declarado de interés cultural y cumplir las exigencias de la normativa, como los deberes de visita y exposición pública. Para la letra c), las obras de rehabilitación deben realizarse en edificios situados en el entorno protegido de una ciudad o conjunto declarado Patrimonio Mundial por la Unesco. El contribuyente debe acreditar el cumplimiento de estos requisitos ante la Administración.
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