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2021 Wealth Tax practical guide.

1. Spanish Historical Heritage Assets

Regulations: Art. 4.Uno Wealth Tax Act

Assets belonging to the Spanish Historical Heritage are exempt, which are registered in the General Register of Cultural Interest or in the General Inventory of movable property, as well as any others that have been classified as Cultural Property by the Ministry of Culture, registered in the corresponding Register.

However, in the case of Historic Archaeological Zones and Sites or Contogethers, exempt assets are only the following property:

  • In Archaeological Zones: Property included as a special object of protection in the urban planning instrument referred to in article 20 of Act 16/1985 of 25 June on Spanish Historical Heritage (Official State Gazette of 29).

  • On Historic Sites or Conjuntions: Property that has been in existence for at least fifty years and are included in the Catalogue provided for in Article 86 of the Regulation of Town Planning as an integral object of protection under the terms set out in article 21 of Act 16/1985 of 25 June on Spanish Historical Heritage.