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V2622-14 6 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por patrimonio histórico

Grants for building renovation in protected areas are included in the IRPF tax deduction base

A query was raised regarding whether a grant for renovating a building in a historic centre can be included in the tax deduction base for the protection of Historical Heritage. The Directorate General for Taxes (DGT) has ruled that it can, provided the grant is used for the expenses specified in the regulations.

The question raised

Whether the subsidy received by the taxpayer for the rehabilitation of a building owned by them located in the historic center of a certain locality may form part of the base for the deduction provided for in Article 68.5 c) of the Personal Income Tax Law.

The DGT's ruling

The amount of the subsidy received forms part of the base for the deduction for the rehabilitation of buildings, maintenance of roofs and facades, or improvement of infrastructure in protected environments, provided that the subsidy is allocated to the investments and expenses referred to in Article 68.5 c) of the Personal Income Tax Law.

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