1. Spanish Historical Heritage Assets
Regulations: Art. 4.One Wealth Tax Law
Exempt are the assets that are part of the Spanish Historical Heritage , that are registered in the General Registry of Assets of Cultural Interest or in the General Inventory of Movable Property, as well as those others that have been qualified as Assets of Cultural Interest by the Ministry of Culture, registered in the corresponding Registry.
However, in the case of Archaeological Zones and Historical Sites or Ensembles, the exempt assets are only the following real estate:
In Archaeological Zones: The 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 Spanish Historical Heritage ( BOE of June 29).
In Historical Sites or Complexes: Real estate that is equal to or greater than fifty years old and is included in the Catalog provided for in article 86 of the Urban Planning Regulations as an object of comprehensive protection in the terms provided for in article 21 of Law 16/1985, of June 25, of the Spanish Historical Heritage.