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V2000-15 26 June 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por patrimonio histórico

The deduction for the protection of historical heritage depends on the declaration of cultural interest or location within a UNESCO site

A property owner inquires whether she can apply the deduction under article 68.5 b) and c) of the Personal Income Tax Law (LIRPF) for the restoration of a gallery in her home. The DGT indicates that for letter b), the property must be a good of cultural interest and meet visitation requirements, whereas for letter c), the building must be located in a UNESCO protected environment, a requirement that is not met in this case.

The question raised

Question posed: Whether it is possible to apply the deduction under article 68.5, letters b) and c), of the Personal Income Tax Law.

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