Skip to content
Back to index
V2190-25 17 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por patrimonio histórico

Deduction for heritage protection not applicable without cultural interest declaration

A taxpayer asks whether they can claim the deduction under article 68.5 LIRPF for restoration works on a property protected by Extremadura's Heritage Law. The DGT responds that it is not possible because the property lacks the required declaration of cultural interest.

The question raised

Whether the application of the deduction provided for in Article 68.5 of the Personal Income Tax Law is possible.

The DGT's ruling

The deduction under Article 68.5.b) of the Personal Income Tax Law requires that the assets be declared of cultural interest in accordance with State or Autonomous Community regulations. Although the property is protected under the regulations of Extremadura, the legal requirement is not met as it has not been declared a property of cultural interest. It is not possible to apply analogy to extend the tax benefit to assets that do not meet the strict terms of the regulation.

Book your free first meeting