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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

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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