Wealth Tax – Historical Building

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This topic contains 5 replies, has 3 voices, and was last updated by Profile photo of Anonymous Anonymous 4 years, 10 months ago.

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  • #56479
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    Anonymous
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    When the draft law came out to re-instate the wealth tax, it stated that National or Regional buildings of historical interest were exempt from the calculation. I need to have a peer at the law but lets assume that clause made its way through the legislation.

    My question is, where can I find a definition for ‘National or Regional buildings of historical interest’?

    I ask this, as my property is listed under the ‘Patrimonio Cultural’ in Asturias and is classified as a protection grade of ‘ambiental’ … just wondering if I’ll get a dispensation from declaring it.

    Many thanks in advance,

    Mike

  • #107472
    Profile photo of Anonymous
    Anonymous
    Participant

    You are pushing your luck.

  • #107473
    Profile photo of Anonymous
    Anonymous
    Participant

    I’ll try anything 🙂

  • #107482
    Profile photo of Anonymous
    Anonymous
    Participant

    @mortimm wrote:

    When the draft law came out to re-instate the wealth tax, it stated that National or Regional buildings of historical interest were exempt from the calculation. I need to have a peer at the law but lets assume that clause made its way through the legislation.

    My question is, where can I find a definition for ‘National or Regional buildings of historical interest’?

    I ask this, as my property is listed under the ‘Patrimonio Cultural’ in Asturias and is classified as a protection grade of ‘ambiental’ … just wondering if I’ll get a dispensation from declaring it.

    Many thanks in advance,

    Mike

    Mike:
    The wealth tax´s law ( State Law 19/1991) stipulates the tax exemptions at 4.2 article “The properties of the Historical Patrimony of the Autonomous Regions, which have been classified and listed according to the provisions of their regulatory standards.”
    And in your case, as you said, your property is classified under the regional law “LEY del Principado de Asturias 1/2001, de 6 de marzo, de Patrimonio Cultural” as “Patrimonio Cultural de Asturias”, so í think that you will not pay this tax for this property.
    This regional law (1/2001) at 95.6 says “The owners and holders of rights in immovable declared of cultural interest, included in the Inventory of Asturias Cultural Heritage or urban protection Catalogs shall have the tax benefits that in the respective field of competence, determined state laws, the law of Principality of Asturias and eventually ordinances
    local”. In you case, the exemptions of Law 19/1991.

    But if the value of all your properties and rights (including this one) is more than 601.012,10 € (you must check this number) you must declaring it but you will no pay for this property.

    You must ask about it at AEAT`s office neares your home (State Agency for Tax) because i´m not a lawyer. This Agency have also a web in english
    https://www.agenciatributaria.gob.es/AEAT.sede/en_gb/Inicio/Inicio.shtml

    My english is not very good but i try to improve it ¡

  • #107484
    Profile photo of Anonymous
    Anonymous
    Participant

    FIRME ….. many thanks and your English is very good!

    The next time I am in Asturias, I will visit my local tax office and check.

    Once again, thank you for your answer.

    Mike

  • #107490
    Profile photo of Anonymous
    Anonymous
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    You are welcome

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