Spanish Historical Heritage Assets
The following are exempt assets that are part of the Spanish Historical Heritage are registered in the General Registry of Assets of Cultural Interest or in the General Inventory of Movable Assets, as well as those that have been classified as Assets of Cultural Interest by the Ministry of Culture, registered in the corresponding Registry.
However, in the case of Archaeological Zones and Historic Sites or Complexes, the exempt assets are only the following real estate assets:
- In Archaeological Zones: Real estate included as an object of special protection in the urban planning instrument referred to in article 20 of Law 16/1985, of June 25, on the Spanish Historical Heritage ( BOE of the 29th).
- In Historic Sites or Complexes: Real estate properties that are fifty years old or older and are included in the Catalogue provided for in Article 86 of the Urban Planning Regulations as an object of comprehensive protection under the terms provided for in Article 21 of Law 16/1985, of June 25, on the Spanish Historical Heritage.