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V1740-18 18 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por actuaciones para la protección y difusión del patrimonio histórico

The deduction for the acquisition of assets of Historical Heritage is not applicable if the asset is not classified by the Board for the Classification, Valuation, and Export of Assets of the Spanish Historical Heritage

The taxpayer asks whether they may apply the deduction under Article 68.5 of the Personal Income Tax Law (LIRPF) for the importation of a 1973 vehicle. The DGT responds that the deduction is not applicable because the "historical vehicle" classification issued by the Junta de Andalucía is not equivalent to the classification required by the Board for the Classification, Valuation, and Export of Assets of the Spanish Historical Heritage.

The question raised

Question posed: Whether the deduction provided for in Article 68.5 of the Personal Income Tax Law may be applied for the aforementioned acquisition.

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