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The inquirer asks whether the deduction under Article 68.5 of the Personal Income Tax Act (LIRPF) can be applied to heating works in a protected property, and whether community fees are deductible. The Directorate General for Tax (DGT) responds that the deduction depends on the property being declared an asset of cultural interest and the fulfillment of visiting and exhibition duties, and that community fees are only deductible if the property is used for rental purposes.
Cuestión planteada 1) En relación con el artículo 68.5 de la Ley 35/2006, de 28 de noviembre se consulta la aplicación de la deducción del artículo 68.5 para obras de rehabilitación en inmuebles situados en el entorno de protección de un bien de interés cultural.
Para aplicar la deducción del artículo 68.5.b) LIRPF, el inmueble debe estar declarado de interés cultural y cumplirse las exigencias de la normativa, como los deberes de visita y exposición pública. Respecto a los gastos de comunidad, estos son deducibles para determinar el rendimiento neto del capital inmobiliario siempre que la vivienda se destine a su arrendamiento.
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