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Cultural Heritage

Priority cultural assets for patronage

There is a range of priority patronage items, for which fiscal incentives are increased by 5% in accordance with the previous section.

Law 49/2002 regulating the tax scheme for non-profit organisations and tax benefits for patronage establishes a series of priority patronage items. This list is updated annually in the National Budget.

Law 30/2005, The National Budget Act (2006), in its tenth additional clause and in Appendix 8, updated the list of assets considered priority assets for 2006:

  • Group 1 Unique assets declared World Heritage
  • Group 2 Church buildings included in the National Cathedrals Plan.
  • Group 3 Other cultural assets.
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