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Practical manual for Income Tax 2020.

Deduction for actions for the protection and dissemination of Spanish Historical Heritage and World Heritage

Regulations: Articles 68.5 and 69.1 Law IRPF

Amount and deductible concepts

15% of the investments or expenses made in the year for the following concepts:

  • Acquisition of assets of the Spanish Historical Heritage , carried out outside Spanish territory for their introduction into said territory, provided that the assets are declared of cultural interest or included in the General Inventory of Movable Property within one year of their introduction. The basis for this deduction in this modality is constituted by the valuation carried out by the Board for the qualification, valuation and export of assets of the Spanish historical heritage.
  • Conservation, repair, restoration, dissemination and exhibition of the assets owned by it that are declared of cultural interest in accordance with the regulations of the Historical Heritage of the State and the Autonomous Communities.

  • Rehabilitation of buildings, maintenance and repair of their roofs and facades, as well as the improvement of infrastructure owned by them, located in the environment that is subject to protection of Spanish cities or architectural, archaeological, natural or landscape complexes and assets declared World Heritage by UNESCO located in Spain.

    The list of cities, groups and assets declared World Heritage by UNESCO is contained in the Annex of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage ( BOE of the 24th).

Additional requirements

  • Acquisition of assets of the Spanish Historical Heritage . They must remain in Spanish territory and within the owner's assets for at least four years.
  • Investments or expenses in Assets of Cultural Interest . The application of the deduction is subject to compliance with the requirements established in the regulations of the Spanish Historical Heritage of the State and the Autonomous Communities, in particular with regard to the duties of visiting and publicly displaying said assets.

Applicable limits

The basis for the deduction for actions for the protection of the Spanish Historical Heritage and the World Heritage may not exceed 10% of the taxable base for the year.

The taxable base for the year is constituted by the sum of boxes [0505] and [0510] of the declaration.

Attention : The amount of the deduction for Investments and expenses for the protection and dissemination of the Spanish Historical Heritage and the cities, groups and assets located in Spain declared World Heritage by UNESCO will be recorded in box [0726] of Annex A.2) of the declaration.