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A property owner has enquired whether the deduction under Article 68.5 of the Personal Income Tax Act (LIRPF) can be applied to renovation works and the installation of a lift in a building of cultural interest. The Directorate General for Taxes (DGT) indicates that the deduction is applicable under subsection b) provided the property is classified as an asset of cultural interest and the obligations regarding public visits and exhibitions are met.
Cuestión planteada Posible aplicación de la deducción prevista en el artículo 68.5 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la deducción por la letra b) del artículo 68.5 LIRPF, el inmueble debe estar declarado de interés cultural y cumplirse las exigencias de la normativa, especialmente los deberes de visita y exposición pública. La letra c) no es aplicable si el edificio no se sitúa en el entorno de una ciudad o conjunto declarado Patrimonio Mundial por la Unesco. El contribuyente debe acreditar los hechos que dan derecho a la deducción ante la Administración.
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