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Law 16/1985, Of 25 June, On Spanish Historical Heritage.

Original Language Title: Ley 16/1985, de 25 de junio, del Patrimonio Histórico Español.

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TEXT

JOHN CARLOS I

KING OF SPAIN

To all who present it and understand,

Sabed: That the General Courts have approved and I come to sanction the following Law:

PREAMBLE

The Spanish Historical Heritage is the main witness of the Spanish historical contribution to the universal civilization and its contemporary creative capacity. The protection and enrichment of the goods that integrate it constitute fundamental obligations that bind all the public authorities, according to the mandate that Article 46 of the constitutional norm directs.

Demands, which in the first third of the century constituted for the legislator a similar mandate, were exemplified by the protagonists of our best intellectual, legal and democratic tradition, as is good shows the positive legacy received from the Law of 13 May 1933. Despite this recognition, the truth is that the recovery for our people of their freedom determined that, from the very first moments in which so happy historical process was consumed, the task of developing a new and broader response was undertaken. legal to such requirements, a true code of our Historical Heritage, in which future projects will be formed from the accumulated experiences.

Their need was felt, first of all, because of the normative dispersion which, over the course of the half century since the entry into force of the venerable Law, has produced in our legal order a multitude of formulas with which specific situations were to be faced at that time not foreseen or non-existent. It also derives this obligation from the growing concern on this matter from the international community and its representative bodies, which has created new criteria for the protection and enrichment of goods. historical and cultural, which have been translated into Conventions and Recommendations, which Spain has subscribed and observed, but to which its internal legislation was not adapted. The legal review is, finally, imposed by a new distribution of competences between the State and Autonomous Communities which, in relation to such goods, emanates from the Constitution and the Statutes of Autonomy. This Law is dictated, therefore, by virtue of the rules contained in paragraphs 1 and 2 of Article 149 of our Constitution, which for the legislator and the State Administration represent both a mandate and a competency title.

This Law enshrines a new definition of Historical Heritage and greatly extends its extension. It includes the movable and immovable property that constitute them, the Archaeological and Ethnographic Heritage, the Museums, Archives and Libraries of State ownership, as well as the Documentary and Bibliographic Heritage. It seeks, in sum, to ensure the protection and to promote material culture due to the action of man in the broad sense, and conceives that as a set of goods that in themselves must be appreciated, without establishing limitations derived from their property, use, age or economic value.

This does not mean that the measures of protection and promotion are uniformly deployed on the totality of the goods that are considered to be members, under the Law, of our Historical Heritage. The Law establishes different levels of protection that correspond to different legal categories. The most generic and the name of the Law itself is that of Spanish historical heritage, constituted by all those goods of historical, artistic, scientific or technical value that make up the contribution of Spain to the universal culture. This concept is based on the essential measures of the Law and the techniques of intervention that fall within the competence of the State Administration, in particular its defense against illicit export and its protection against the expolation.

Within the Spanish Historical Heritage, and in order to grant greater protection and protection, the category of Goods of Cultural Interest, which extends to the furniture and buildings of that Heritage, acquires a singular value. which, in a more palmarian way, require such protection. Such a category implies also unique measures that the Law establishes according to the nature of the goods on which it falls.

The Law also provides for the formulas necessary for this assessment to be possible, since the defense of the Historical Heritage of a people should not be carried out exclusively through rules that prohibit certain actions or limit certain uses, but on the basis of provisions that encourage their conservation and, consequently, allow their enjoyment and facilitate their enhancement.

Thus, the Law stipulates a set of tax and tax measures and opens certain new channels that place Spain on a horizon similar to that now contemplated in countries close to ours because of its history and its culture and, as a result, by its heritage. In this way, an appropriate policy is promoted to effectively manage the Spanish Historical Heritage. A policy that complements the vigilant action with the educational, technical and financial stimulus, in the conviction that the Historical Heritage is increased and better defended the more the people who live with it consider it, but also the more aid is established to deal with it, with the logical consideration for society when it is the public authorities that facilitate those.

The Spanish Historical Heritage is a collective wealth that contains the most worthy expressions of appreciation in the historical contribution of the Spanish to the universal culture. Its value is given by the esteem that, as an element of cultural identity, deserves the sensitivity of the citizens, because the goods that integrate it have become heritage due exclusively to the social action that they fulfill, directly derived from the appreciation with which the citizens themselves have been revalorizing them.

Consequently, and as a final objective, the Law does not seek but access to the goods that constitute our Historical Heritage. All the measures of protection and promotion that the Law establishes only make sense if, in the end, they lead to an increasing number of citizens being able to contemplate and enjoy the works that are inheritance of the collective capacity of a people. Because in a democratic state these goods must be properly put at the service of the community in the conviction that with their enjoyment the access to the culture is facilitated and that it is, in short, a sure way towards the freedom of peoples.

PRELIMINARY TITLE

General Provisions

Article first

1. The protection, enhancement and transmission to future generations of the Spanish Historical Heritage are the subject of this Law.

2. The Spanish Historical Heritage includes buildings and objects of art, historical, paleontological, archaeological, ethnographic, scientific or technical. Also part of it are the documentary and bibliographic heritage, the archaeological sites and areas, as well as the natural sites, gardens and parks, which have artistic, historical or anthropological value.

3. The most important assets of the Spanish Historical Heritage must be inventoried or declared of cultural interest in the terms provided for in this Law.

Article second

1. Without prejudice to the powers of the other public authorities, they are essential duties and powers of the State Administration, in accordance with Articles 46 and 44, 149.1.1 and 149.2 of the Constitution, to guarantee the preservation of the Spanish Historical Heritage, as well as to promote the enrichment of the same and to promote and to protect the access of all citizens to the goods included in it. Likewise, in accordance with the provisions of Article 149.1, 28 of the Constitution, the State Administration shall protect such goods against illicit export and the removal of such goods.

2. In relation to the Spanish Historical Heritage, the State Administration will take the necessary measures to facilitate its collaboration with the other public authorities and the public authorities, as well as to collect and provide information on the information is accurate for the purposes mentioned in the preceding paragraph.

3. The State Administration also has responsibility for the international dissemination of the knowledge of the property belonging to the Spanish Historical Heritage, the recovery of such goods when they have been illicitly exported and the exchange, with respect to the same, cultural, technical and scientific information with the other States and with international organizations, in accordance with the provisions of Article 149.1, number 3 of the Constitution. The other competent authorities shall cooperate with the State Administration in this respect.

Third Article

1. The communication and exchange of programs of action and information concerning the Spanish Historical Heritage will be provided by the Council of Historic Heritage, constituted by a representative of each Autonomous Community, designated by its Governing Council, and the corresponding Director General of the State Administration, who will act as President.

2. Without prejudice to the functions attributed to the Council of Historical Heritage, they are consultative institutions of the State Administration, for the purposes provided for in this Law, the Board of Qualification, Valuation and Export of Goods of the Spanish Historical Heritage, the Royal Academies, the Spanish Universities, the Superior Council of Scientific Research and the Superior Boards that the State Administration determines by regulatory means, and in what may affect a Autonomous Community, the institutions recognised by it. All this, regardless of the advice that may be obtained from other professional bodies and cultural entities where appropriate.

Article 4

For the purposes of this Law, any action or omission that puts in danger of loss or destruction all or any of the values of the goods that make up the Spanish Historical Heritage, or disturb the compliance with their social function. In such cases, the State Administration, regardless of the powers that correspond to the Autonomous Communities, may at any time be interested in the competent department of the Governing Council of the Autonomous Community. (i) the adoption of measures to prevent the spread of the situation as a matter of urgency. If the requirement is disregarded, the State Administration shall have the necessary legal and technical recovery and protection of the well-exposed.

Article 5

1. For the purposes of this Law, the export of the Spanish territory of any of the goods that make up the Spanish Historical Heritage is understood.

2. The owners or owners of such goods over a hundred years old and, in any case, those registered in the General Inventory provided for in Article 26 of this Law shall specify for their export express and prior authorization of the State administration in the form and conditions to be established by regulatory means.

3. By way of derogation from the foregoing paragraph, and without prejudice to Articles 31 and 34 of this Law, the export of goods declared of cultural interest, as well as that of those other than, by their membership, shall be prohibited. The Spanish Historical Heritage, the State Administration declares expressly unexportable, as a precautionary measure until the file is opened to include the good in one of the categories of special protection provided for in this Law.

Article 6

For the purposes of this Law, it shall be understood as Competent Bodies for its implementation:

(a) Those in each Autonomous Community who are responsible for the protection of historical heritage.

(b) Those of the State Administration, when so stated in an express manner or necessary for their intervention in defense against the illicit export and the expoliation of the goods that make up the Historical Heritage Spanish. These agencies shall also be competent for the assets belonging to the Spanish Historical Heritage, which are attached to public services managed by the State Administration or which are part of the National Heritage.

Item Seventh

The Councils shall cooperate with the competent bodies for the implementation of this Law in the conservation and custody of the Spanish Historical Heritage in its municipal term, taking the necessary measures to avoid their deterioration, loss or destruction. They shall notify the competent authority of any threat, damage or disturbance to their social function which they suffer, as well as the difficulties and needs for the care of these goods. They shall also exercise the other functions expressly attributed to them under this Law.

Item Eighth

1. Persons who are in danger of destruction or deterioration in a good part of the Spanish Historical Heritage must, in the shortest possible time, put it to the attention of the competent authority, who shall check the subject of the complaint and act according to what is available in this Law.

2. It will be public the action to demand before the administrative bodies and the Contentious-Administrative Courts the fulfillment of the provisions in this Law for the defense of the property members of the Spanish Historical Heritage.

TITLE FIRST

From the declaration of Cultural Interest Goods

Article ninth

1. They will enjoy the unique protection and protection of the property belonging to the Spanish Historical Heritage declared of cultural interest by the Ministry of this Law or by means of Royal Decree in an individualized way.

2. The declaration by Royal Decree will require the prior opening and processing of the administrative file by the competent body, as provided for in Article 6. of this Law. The dossier shall contain a favourable report from one of the consultative institutions referred to in Article 3 (2), paragraph 2, or which have the same recognition as being in the field of an Autonomous Community. Three months after the request for the report has not been issued, the opinion required shall be deemed to be in favour of the declaration of cultural interest. Where the file relates to immovable property, the opening of a period of public information shall also be provided and the City Council concerned shall be heard.

3. The file shall be settled within the maximum period of 20 months from the date on which it was opened. The expiry of the file shall be on the expiry of that period if the arrears have been reported and provided that no decision has been taken in the four months following the complaint. The file may not be re-started in the following three years, except at the request of the holder.

4. The work of a live author may not be declared a Good of Cultural Interest, except if there is express authorization of its owner or average its acquisition by the Administration.

5. On its own initiative or at the request of the holder of a legitimate and direct interest, it may be dealt with by the competent administrative body, which shall contain the favourable and reasoned report of any of the consultative institutions, agree with Royal Decree that the declaration of a certain Good of Cultural Interest is without effect.

Article ten

Any person may request the opening of the file for the declaration of a Good of Cultural Interest. The competent body shall decide whether to initiate the procedure. This decision and, where appropriate, the issues and resolution of the file shall be notified to those who have urged it.

Item eleven

1. The opening of the file for the declaration of a Good of Cultural Interest shall determine, in relation to the goods concerned, the provisional application of the same protection regime as intended for goods declared of cultural interest.

2. The decision of the file declaring a Good of Cultural Interest shall clearly describe it. In the case of buildings, it shall delimit the environment affected by the declaration and, where appropriate, define and list the constituent parts, belongings and accessories included in the declaration.

Article twelve

1. Goods declared of cultural interest shall be entered in a General Register dependent on the Administration of the State whose organization and operation shall be determined by regulatory means. This Register shall be notified of the opening of such files, which shall cause the relevant preventive entry until the final decision is taken.

2. In the case of immovable property the registration shall be made by one of the concepts referred to in Article 14.2.

3. In the case of Monuments and Historic Gardens, the competent authority shall also be responsible for the free registration of the declaration in the Land Registry.

Article thirteen

1. Goods declared of cultural interest shall be issued by the General Register with an official title identifying them and in which all the legal or artistic acts on which they are performed shall be reflected. Transfers or transfers of such goods shall be entered in the Register. The form and characters of this Title will be established.

2. Furthermore, the owners and, where appropriate, the holders of real rights in respect of such goods, or those who hold them for any title, are obliged to permit and facilitate their inspection by the competent bodies, their study to the investigators, upon request, and their public visit, in the conditions of free charge to be determined on a regulated basis, at least four days a month, in days and hours previously indicated. Compliance with the latter obligation may be waived in whole or in part by the competent authority where it is justified. In the case of movable property, the deposit of the good may also be agreed as a substitute obligation in a place that meets the appropriate security and display conditions for a maximum period of five months every two years.

TITLE II

Of Real Estate

Article fourteen

1. For the purposes of this Law, they have the consideration of immovable property, in addition to those listed in Article 334 of the Civil Code, how many elements can be considered to be used with the buildings and form part of them or their exorno, or they have been formed, although in the case of being able to be separated they constitute a perfect whole from easy application to other constructions or to uses other than their original, whatever the matter of which they are formed and although their separation does not Visibly damage the historical or artistic merit of the property to which they are attached.

2. The real estate integrated in the Spanish Historical Heritage can be declared Monuments, Gardens, Sets and Historic Sites, as well as Archaeological Zones, all of them as Goods of Cultural Interest.

Article fifteen

1. Are Monuments those real estate that constitute architectural or engineering realizations, or works of colossal sculpture whenever they have historical, artistic, scientific or social interest.

2. Historical Garden is the delimited space, product of the ordination by man of natural elements, sometimes supplemented with structures of factory, and estimated of interest according to its origin or historical past or its aesthetic values, Sensory or botanical.

3. Historical Set is the grouping of real estate that forms a unit of settlement, continuous or dispersed, conditioned by a physical structure representative of the evolution of a human community by being a testimony of its culture or constitute a value of use and enjoyment for the community. It is also Historical Set any individual core of real estate included in a higher population unit that meets those same characteristics and can be clearly delimited.

4. Historical site is the place or natural place linked to events or memories of the past, to popular traditions, cultural creations or nature and to works of man, possessing historical, ethnological, paleontological or anthropological.

5. Archaeological zone is the place or natural place where there are movable or immovable property that can be studied with archaeological methodology, whether or not they have been extracted and whether they are on the surface, in the subsoil or under the waters Spanish territorial units.

Article sixteen

1. The opening of a declaration of cultural interest in respect of immovable property shall determine the suspension of the corresponding municipal licences for the removal, construction or demolition in the areas concerned, as well as the effects of the the already granted. Works which, by reason of force majeure, have to be carried out on an indeferable basis in such areas shall, in any event, require the approval of the competent bodies for the implementation of this Law.

2. The suspension referred to in the previous paragraph will depend on the resolution or expiry of the file.

Article seventeen

In the handling of the record of declaration as Well of Cultural Interest of a Historical Set, its relations with the territorial area to which it belongs must be considered, as well as the protection of the geographical accidents and natural sites that make up your environment.

Article eighteen

A real estate of Cultural Interest is inseparable from its surroundings. It shall not be possible to move or remove it unless it is essential because of force majeure or social interest and, in any event, in accordance with the procedure laid down in Article 9 (2) of this Law.

Article nineteen

1. In the Monuments declared Property of Cultural Interest, no internal or external work may be carried out which directly affects the building or any of its members or belongings without the express authorization of the Competent Bodies the implementation of this Law. The same authorisation shall be required to place on facades or covers any kind of sign, sign or symbol, as well as to carry out works in the environment affected by the declaration.

2. Works that affect the Historical Gardens declared of cultural interest and their surroundings, as well as the placement in them of any kind of sign, sign or symbol, will need express authorization from the Competent Bodies for the execution of this Law.

3. The placing of commercial advertising and any kind of cables, antennae and apparent conductions in the Historical Gardens and in the facades and covers of the Monuments declared of cultural interest shall be prohibited. Any construction that alters the character of the buildings referred to in this article or disturbs their contemplation is also prohibited.

Article twenty

1. The declaration of a Historic Set, Historic Site or Archaeological Zone, as Cultural Interest Property, will determine the obligation for the Municipality or Municipalities in which a Special Plan of Protection of the affected area will be drawn up. the declaration or other instrument of planning of those provided for in the urban legislation that meets in any case the requirements in this Law established. The approval of such a plan will require the favourable report of the competent administration for the protection of the cultural goods concerned. A favourable report shall be deemed to have been issued after three months since the plan was submitted. The obligation of such a plan cannot be excused in the preexistence of another conflicting planning with the protection, nor in the previous non-existence of the general planning.

2. The Plan referred to in the previous paragraph shall establish for all public uses the priority order of its installation in buildings and spaces which are suitable for this purpose. It will also provide for the possible areas of integrated rehabilitation that will allow the recovery of the residential area and the appropriate economic activities. It shall also contain the criteria relating to the preservation of facades and covers and installations on the facades.

3. Until the definitive approval of this Plan the granting of licenses or the execution of the granted before the opening of the declarative record of the Historical Set, Historic Site or Archaeological Zone, will require favorable resolution of the Competent administration for the protection of the affected goods and, in any case, no new alignments, alterations in the buildability, parcelations or aggregations will be allowed.

4. Since the final approval of the Plan referred to in this Article, the interested parties shall be competent to authorize directly the works that develop the approved planning and which affect only buildings that are not Monuments and Historical Gardens are not included in their surroundings, and the competent administration for the implementation of this Law of the authorizations or licenses granted within the maximum period of ten days since its granting. Works carried out under licences contrary to the approved plan shall be unlawful and the competent authority may order its reconstruction or demolition from the Agency which has granted the licence in question, without prejudice to the the provisions of the urban legislation on liability for infringements.

Item twenty-one

1. In the planning instruments relating to Historical Sets, the cataloging, as provided for in the urban legislation, of the unit elements that make up the Set, both buildings constructed and free spaces will be realized. external or internal, or other significant structures, as well as the natural components accompanying it, defining the types of intervention possible. The singular elements will be dispensed with integral protection. For the rest of the elements, an appropriate level of protection shall be established in each case.

2. Exceptionally, the Plan for the Protection of a Historical Set may allow urban remodelling, but only in case they involve an improvement in their relations with the territorial or urban environment or avoid degrading uses for their own Set.

3. The preservation of the Historical Sets declared Property of Cultural Interest involves the maintenance of the urban and architectural structure, as well as the general characteristics of its environment. Replacement of buildings, even if they are partial, shall be considered exceptional and may only be carried out in so far as they contribute to the overall conservation of the character of the Joint. In any case, existing urban alignments will be maintained.

Article twenty-two

1. Any work or removal of land that is planned to be carried out in a Historic Site or in an Archaeological Zone declared Good of Cultural Interest shall be authorized by the competent Administration for the protection of such goods, which may, before granting the authorization, order the conduct of prospections and, where appropriate, archaeological excavations, in accordance with the provisions of Title V of this Law.

2. The placement of any commercial advertising class, as well as cables, antennas and apparent conductions in the Archaeological Zones, is prohibited.

Article twenty-three

1. No licences may be granted for the performance of works which, as provided for in this Law, require any administrative authorisation until it has been granted.

2. Works carried out without complying with the provisions of the previous paragraph shall be illegal and the Councils or, where appropriate, the Administration responsible for the protection of the Spanish Historical Heritage may order their reconstruction or demolition. from the person responsible for the infringement in accordance with the terms laid down by the legislation.

Article twenty-four

1. If, in spite of the provisions of Article 36, there is a file of ruin of any property affected by the case of a declaration of Good of Cultural Interest, the Administration responsible for the implementation of this Law shall be entitled to to intervene as an interested party in that file, with the opening and the resolutions adopted in it being notified.

2. In no case shall the demolition of a building be carried out without prior determination of the declaration of ruin and authorization of the competent authority, which shall not grant it without a favourable report from at least two of the institutions consulting the referred to in Article 3.

3. If there is urgency and imminent danger, the entity which has opened the ruin file must order the necessary measures to prevent damage to the persons. Works which, by reason of force majeure, have to be carried out shall not give rise to acts of demolition which are not strictly necessary for the preservation of the building and shall in any event require the authorisation provided for in Article 16.1. Also provide for the replacement of the removed items.

Article 25

The competent body may order the suspension of the total or partial demolition or change of use of the buildings belonging to the Spanish Historical Heritage not declared of cultural interest. Such suspension may last for a maximum of six months, within which the competent authority in the field of urban planning shall decide on the origin of the initial approval of a special plan or of other measures for the protection of the provided for in urban legislation. This resolution, which shall be communicated to the Agency which has ordered the suspension, shall not prevent the exercise of the power provided for in Article 37.2.

TITLE III

Of movable property

Article twenty-six

1. The State Administration, in collaboration with the other competent authorities, shall establish the General Inventory of those non-declared Spanish Historical Heritage furniture of cultural interest that have singular relevance.

2. For the purposes referred to in the preceding paragraph, the competent authorities may obtain from the holders of rights on the movable property members of the Spanish Historical Heritage the examination of the same, as well as the information relevant, for inclusion, if applicable, in that Inventory.

3. Owners and other holders of real property rights for movable property of remarkable historical, artistic, archaeological, scientific, technical or cultural value may submit a duly documented application to the competent authority, to initiate the procedure for the inclusion of such goods in the General Inventory. The decision on this request shall be made within four months.

4. Owners or holders of movable property which fulfil the value and characteristics which are regulated in a regulation are obliged to inform the competent authorities of the existence of such objects before they are sold or transmission to third parties. The same obligation is established for persons or entities who habitually carry out the trade in the movable property belonging to the Spanish Historical Heritage, which must, in addition, formalize before the said Administration a book of record of the transmissions that you perform on those objects.

5. The organisation and operation of the General Inventory shall be determined by regulatory means.

6. The movable property belonging to the Spanish Historical Heritage included in the General Inventory shall be subject to the following rules:

(a) The competent authority may at any time inspect its conservation.

(b) Their owners and, where appropriate, other holders of real rights on the same are obliged to allow their study to the investigators, upon reasoned request, and to lend them, with due guarantees, to exposures (a) temporary and organized by the bodies referred to in Article 6 of this Law. These loans shall not be made compulsory for a period exceeding one month per year.

c) Transmission by means of live acts or mortis causa, as well as any other changes in the situation of the goods shall be communicated to the competent authority and recorded in the General Inventory.

Article twenty-seven

The movable property belonging to the Spanish Historical Heritage may be declared of cultural interest. In any event, they shall be considered to have the movable property contained in a building which has been the subject of such a declaration and which is recognised as an essential part of its history.

Article twenty-eight

1. Movable property declared to be of cultural interest and those included in the General Inventory which are in possession of ecclesiastical institutions, in any of its establishments or offices, may not be transmitted for consideration or free of charge or to be assigned to individuals or to commercial entities. Such goods may only be disposed of or transferred to the State, to entities governed by public law or to other ecclesiastical institutions.

2. The movable property which forms part of the Spanish Historical Heritage may not be used by the Public Administrations, except for the transmissions which are carried out between themselves and the provisions of Articles 29 and 34 of this Law.

3. The goods referred to in this Article shall be imprinted. In no case shall the provisions of Article 1.955 of the Civil Code apply to these goods.

Article twenty-nine

1. The State is the property of the movable property belonging to the Spanish Historical Heritage that is exported without the authorization required by article 5. of this Law. Such goods are inalienable and imprinted.

2. It is up to the State Administration to carry out acts conducive to the full recovery of illegally exported goods.

3. Where the former holder establishes the loss or pretraction of the goods illegally exported, he may request his transfer from the State, obliging him to pay the amount of the costs resulting from his recovery, and, where appropriate, the reimbursement of the price the State has satisfied the acquirer in good faith. The loss or subtraction of the illegally exported property shall be presumed when the previous holder is a public right entity.

4. The recovered and non-ceded goods will be destined for a public center, prior to the report of the Council of Historic Heritage.

Article thirty

The authorization for the export of any movable property of the Spanish Historical Heritage will be subject to an established rate according to the following rules:

A) Taxable tax: The granting of the export authorisation of the said goods shall constitute such.

B) Exemptions: They will be exempt from payment of fees:

1. The export of movable property which takes place during the ten years following its importation, provided that the import has been made legally, is documented and the goods have not been declared of cultural interest with the provisions of Article 32 of this Law.

2. The legally authorized temporary departure of movable property that is part of the Spanish Historical Heritage.

3. The export of movable objects from living authors.

(C) Liabilities: They shall be obliged to pay the fee to the national or foreign persons or entities to whom the export authorisations are granted.

D) Tax base: The tax base will be determined by the actual value of the asset whose export authorization is requested. The actual value of the asset declared by the applicant shall be considered to be true, without prejudice to the administrative verification carried out by the relevant Agency of the State Administration, which shall prevail where it is higher than that.

E) Type of charge: The fee will be required according to the following rate:

Up to 1,000,000 pesetas, 5 per 100.

From 1,000,001 to 10,000,000, 10 per 100.

From 10,000,001 to 100,000,000, 20 per 100.

From 100,000,001 onwards, 30 per 100.

F) Devengo: The fee will be payable when the export authorization is granted.

G) Settlement and payment: The government will regulate the valuation, settlement and fee payment procedures.

H) Management: The management of this fee will be attributed to the Ministry of Culture.

I) Destination: The proceeds of this fee will be entered into the Public Treasury, automatically generating the appropriate credit in favor of the corresponding Agency of the State Administration, which will be exclusively for the acquisition of goods of interest for the Spanish Historical Heritage.

Article thirty-one

1. The State Administration may authorize the temporary departure of Spain, in the form and conditions which it is determined to regulate, of movable property subject to the arrangements provided for in Article 5. In any event, the time limit and guarantees for export shall be given in the authorisation. The goods thus exported may not be the subject of the right of preferential purchase.

2. Failure to comply with the conditions for the return to Spain of the goods that have been exported in that way shall be considered to be illegal export.

Article thirty-two

1. Movable property, the import of which has been lawfully carried out and is duly documented, so that the imported goods are fully identified, shall not be declared of cultural interest within a period of ten years from the date of the date of entry into force. of your import.

2. Such goods may be exported on the basis of a licence from the State Administration, which shall be granted provided that the application complies with the requirements of the legislation in force, without any right of preferential acquisition being exercised. with regard to them. After the period of 10 years, those goods shall be subject to the general arrangements of this Law.

3. By way of derogation from the foregoing paragraphs, movable property holding one of the securities referred to in Article 1. of this Law may be declared of cultural interest before the ten-year period if the owner of the property applies for such declaration and the State Administration resolved that the good enriches the Spanish Historical Heritage.

Article thirty-three

Except as provided for in Article 32, provided that an export application is made, the declaration of value made by the applicant shall be deemed to be an irrevocable offer of sale in favour of the State Administration which, if not authorise such export, it shall have a period of six months to accept the offer and one year from it for the payment to be made. The refusal of the export request does not imply the acceptance of the offer, which must always be expressed.

Article thirty-four

The government will be able to arrange with other states the permuse of state-owned furniture belonging to the Spanish Historical Heritage by others of at least equal value and historical significance. The approval will require a favorable report from the Royal Academies of History and Fine Arts of San Fernando and the Board of Qualification, Valuation and Export of Property of the Spanish Historical Heritage.

TITLE IV

On the protection of movable and immovable property

Article thirty-five

1. For the protection of the property belonging to the Spanish Historical Heritage and in order to facilitate the access of the citizens to them, to promote the communication between the different services and to promote the necessary information for the The development of scientific and technical research will be periodically formulated National Plans of Information on the Spanish Historical Heritage.

2. The Spanish Historical Heritage Council will prepare and approve the National Information Plans referred to in the previous section.

3. The different public services and the holders of the Spanish Historical Heritage must lend their collaboration in the implementation of the National Information Plans.

Article thirty-six

1. The property belonging to the Spanish Historical Heritage must be preserved, maintained and guarded by its owners or, where appropriate, by the owners of real rights or by the holders of such goods.

2. The use of the goods declared of cultural interest, as well as of the movable property included in the General Inventory, shall be subject to the non-danger of the values which they advise to preserve. Any change of use shall be authorized by the Competent Bodies for the implementation of this Law.

3. Where the owners or holders of real rights on goods declared of cultural interest or property included in the General Inventory do not carry out the action required in respect of the obligation laid down in paragraph 1. This Article, the competent authority, after requiring the parties concerned, may order its subsidiary execution. It may also grant aid of a reintegrable advance which, in the case of immovable property, shall be entered in the Land Registry. The competent authorities may also carry out the necessary works in a direct manner, if the most effective conservation of the goods so requires. Exceptionally, the competent authority may order the deposit of movable property in public places as long as the causes of such need are not removed.

4. Failure to comply with the obligations laid down in this Article shall be a cause of social interest for the compulsory expropriation of goods declared of cultural interest by the competent authority.

Article thirty-seven

1. The competent authority may prevent a shoot down and suspend any work or intervention in a well-declared cultural interest.

2. It may also act in this way, even if such a declaration has not been produced, provided that it appreciates the concurrence of any of the values referred to in Article 1. In such cases the Administration shall decide within the maximum period of thirty working days in favour of the continuation of the work or intervention initiated or shall initiate the declaration of Good of Cultural Interest.

3. It shall be the justification of the social interest for the expropriation by the competent authority of the goods concerned by a declaration of cultural interest the danger of destruction or deterioration or a use incompatible with their values. Buildings which prevent or disturb the contemplation of the goods affected by the declaration of cultural interest or give rise to risks for the same may be expropriated. The municipalities may also agree to the expropriation of such goods by notifying this purpose to the competent authority, which shall have priority in the exercise of this power.

Article thirty-eight

1. The person who shall treat a good declared of cultural interest or included in the General Inventory referred to in Article 26 shall notify the bodies referred to in Article 6 and declare the price and the conditions under which he/she is proposed. perform the disposal. Auctioneers shall also notify in good time the public auctions in which any good of the Spanish Historical Heritage is intended to be used.

2. Within two months of the notification referred to in the preceding paragraph, the State Administration may make use of the right of interest to a beneficial entity or to any entity governed by public law, obliging it to pay of the agreed price, or, where appropriate, the price of the contract in a period not exceeding two financial years, except in agreement with the person concerned in another form of payment.

3. Where the purpose of disposal has not been properly notified, the State Administration may, on the same terms as provided for in the right of entry, exercise the right of retraction within six months of the date on which it has Feisty knowledge of alienation.

4. The provisions of the foregoing paragraphs do not exclude that the rights of tanteo and retraction on the same goods may be exercised in identical terms by the other Competent Bodies for the execution of this Law. However, the exercise of such rights by the State Administration shall be of a preferential nature provided that it is intended to purchase movable property for a State-owned Museum, Archive or Library.

5. The Registrar of Property and Mercantile shall not register any document for which the property is transmitted or any other real right on the goods referred to in this article without being credited for having fulfilled all the requirements in the are collected.

Article thirty-nine

1. The public authorities shall endeavour, by all means, to preserve, consolidate and improve the goods declared of cultural interest, as well as the movable property included in the General Inventory referred to in Article 26 of this Regulation. Law. Goods declared of cultural interest shall not be subject to any treatment without the express authorization of the competent bodies for the implementation of the Law.

2. In the case of immovable property, the actions referred to in the preceding paragraph shall be aimed at their conservation, consolidation and rehabilitation and shall avoid attempts to rebuild, except where the original parts thereof are used and its authenticity can be proved. If materials or parts essential for stability or maintenance are added, the additions must be recognizable and avoid mimetic confusions.

3. The restorations of the goods referred to in this Article shall respect the contributions of all existing periods. The removal of any of them shall be authorised only on an exceptional basis and provided that the elements which are intended to be deleted represent a clear degradation of the good and its elimination is necessary in order to allow for better interpretation. historical of the same. Deleted parts will be properly documented.

TITLE V

Of The Archaeological Heritage

Article forty

1. In accordance with the provisions of Article 1. of this Law, movable or historical property, which may be studied with archaeological methodology, have been or not been extracted and whether or not they are extracted and whether or not they have been extracted. are located on the surface or in the subsoil, in the territorial sea or on the continental shelf. Also part of this Heritage are the geological and paleontological elements related to the history of man and his origins and antecedents.

2. Caves, coats and places containing manifestations of rock art are declared to be of Cultural Interest by this Law.

Article forty-one

1. For the purposes of this Law are archaeological excavations the removals on the surface, in the subsoil or in the underwater means to be carried out in order to discover and investigate all kinds of historical or paleontological remains, as well as the geological components with them related.

2. Archaeological prospections are surface or underwater explorations, without removal of the terrain, directed to the study, investigation or examination of data on any of the elements referred to in the previous paragraph.

3. The discoveries of objects and material remains that, possessing the values that are characteristic of the Spanish Historical Heritage, have been produced by chance or as a consequence of any other type of removals of land, demolitions or works of any kind.

Article forty-two

1. Any excavation or archaeological survey shall be expressly authorised by the competent authority which, by means of the appropriate inspection and control procedures, shall verify that the work is carried out and developed in accordance with the a detailed and consistent programme containing the requirements concerning convenience, professionalism and scientific interest.

2. The authorization to carry out excavations or archaeological prospections requires the beneficiaries to deliver the objects obtained, duly inventoried, catalogued and accompanied by a Memory, to the Museum or Center that the competent Administration determines and within the time limit set, taking into account its proximity to the location of the finding and the circumstances that make it possible, in addition to its proper conservation, its best cultural and scientific function. In no case shall the provisions of Article 44.3 of this Law apply to these objects.

3. They shall be unlawful and their officials shall be punished in accordance with the provisions of this Law, archaeological excavations or prospections carried out without the corresponding authorization, or those which have been carried out with non-compliance with the the terms in which they were authorized, as well as the works of removal of land, demolition or any other work carried out later in the place where there has been a casual finding of archaeological objects that would not have been communicated immediately to the competent authority.

Article forty-three

The competent authority may order the execution of archaeological excavations or prospections in any public or private land in the Spanish territory, in which the existence of deposits or remains is presumed archaeological, paleontological or geological components with them related. For the purposes of the corresponding compensation, the provisions of the current legislation on forced expropriation shall apply.

Article forty-four

1. All objects and material remains that possess the values that are characteristic of the Spanish Historical Heritage and are discovered as a result of excavations, removals of land or works of any kind or by chance. The discoverer shall inform the competent authority of its discovery within the maximum period of 30 days and immediately in the case of casual findings. In no case shall the provisions of Article 351 of the Civil Code apply to such objects.

2. Once the discovery has been communicated, and until the objects are handed over to the competent authority, the discoverer will be subject to the rules of the legal deposit, unless he is handed over to a public museum.

3. The discoverer and the owner of the place where the object was found are entitled, as a cash prize, to half the value of the legal value assigned to them, which shall be distributed among them equally. If two or more are the discoverers or the owners will remain the same proportion.

4. Failure to comply with the obligations laid down in paragraphs 1 and 2 of this Article shall deprive the discoverer and, where appropriate, the owner of the right to the award indicated and the objects shall be immediately available to the Administration. competent, all without prejudice to the responsibilities to which it has taken place and the penalties to be imposed.

5. Apart from the provisions of this article, the finding of parts of the architectural structure of a building included in the Register of Goods of Cultural Interest is excepted. However, the finding shall be notified to the competent authority within a maximum of 30 days.

Article forty-five

The archaeological objects acquired by the Public Entes for any title shall be deposited in the Museums or Centers which the acquiring Administration determines, taking into account the circumstances referred to in Article 42, paragraph 2, of this Law.

TITLE VI

on Ethnographic Heritage

Article forty-six

They form part of the Spanish Historical Heritage the movable and immovable property and the knowledge and activities that are or have been an important expression of the traditional culture of the Spanish people in their material, social or spiritual.

Article forty-seven

1. Are immovable property of an ethnographic character, and shall be governed by the provisions of Titles II and IV of this Law, those buildings and installations whose constitutive model is the expression of acquired, rooted and transmitted knowledge customary and whose invoice is accommodated, as a whole or in part, to a class, type or architectural form traditionally used by the communities or human groups.

2. Are movable property of an ethnographic character, and shall be governed by the provisions of Titles III and IV of this Law, all objects constituting the manifestation or the product of work, aesthetic and leisure activities of any kind Human group, rooted and transmitted customary.

3. It is considered that they have ethnographic value and will enjoy administrative protection for those knowledge or activities that come from traditional models or techniques used by a particular community. In the case of knowledge or activities likely to be in danger of disappearing, the competent authority shall take appropriate measures to carry out the scientific study and documentation of these goods.

TITLE VII

Documentary and Bibliographic Heritage and the Archives, Libraries and Museums

CHAPTER I

Documentary and Bibliographic Heritage

Article forty-eight

1. For the purposes of this Law, it is part of the Spanish Historical Heritage the Documentary and Bibliographic Heritage, constituted by how many goods, whether gathered in Archives and Libraries, are declared as members of this chapter.

2. The Documentary and Bibliographic Heritage will be regulated by the specific rules contained in this Title. As soon as it is not foreseen, it will be applicable to you as soon as it is available in general in this Law and in your system of movable property.

Article forty-nine

1. It is understood by document, for the purposes of this Law, any expression in natural or conventional language and any other graphic, sound or image expression, collected in any kind of material support, including computer media. Non-original copies of editions are excluded.

2. Documents of any time generated, preserved or assembled in the exercise of their function by any public body or entity, by legal persons in whose capital they participate are part of the Documentary Heritage the majority of the State or other public entities and private, natural or legal persons, management of public services in connection with the management of such services.

3. Documents with a seniority of more than 40 years, preserved or assembled in the course of their activities by political, trade-union or trade-union entities and associations, are also part of the documentary heritage. religious and private cultural and educational institutions, foundations and associations.

4. Documents of an age exceeding 100 years generated, preserved or assembled by any other private entity or natural persons shall also be part of the Documentary Heritage.

5. The State Administration may declare those documents which, without reaching the seniority referred to in the preceding paragraphs, merit such consideration.

Article fifty

1. Libraries and collections of public ownership and literary, historical, scientific or artistic works of a unitary or serial character, in handwritten or printed writing, of which they do not belong, are part of the Bibliographic Heritage. the existence of at least three copies in public libraries or services. This number of copies will be presumed to exist in the case of works edited from 1958.

2. They are also part of the Spanish Historical Heritage and will be applied to the Bibliographic Heritage regime the copies product of films, records, photographs, audiovisual materials or other similar, whatever their material support, of which they do not consist of at least three copies in public services, or one in the case of cinematographic films.

Article fifty-one

1. The State Administration, in collaboration with the other competent authorities, shall draw up the Census of the goods belonging to the Documentary Heritage and the collective catalogue of the goods belonging to the Bibliographic Heritage as what is determined to be regulated.

2. For the purposes referred to in the preceding paragraph, the competent authority may obtain from the holders of rights relating to the goods belonging to the Documentary and Bibliographic Heritage the examination thereof, as well as the information relevant for their inclusion, if appropriate, in such Census and Catalogue.

Article fifty-two

1. All holders of goods from the Documentary and Bibliographic Heritage are obliged to keep them, protect them, use them for use that does not prevent their conservation and keep them in suitable places.

2. If the obligors fail to comply with the provisions of the preceding paragraph, the competent authority shall take appropriate enforcement measures, as provided for in Article 36.3 of this Law. Failure to comply with these obligations, when the requirement of the Administration is neglected, may be a cause of social interest for the forced expropriation of the goods concerned.

3. Those who are required to preserve the assets constituting the Documentary and Bibliographic Heritage must facilitate the inspection by the competent bodies to check the situation or condition of the goods and must permit the study by the researchers, upon reasoned request from them. Individuals may excuse the fulfilment of the latter obligation, in the event of an interference in their right to personal and family privacy and to the image itself, in the terms laid down by the regulatory legislation of the Member State. material.

4. The obligation to allow the study by the investigators may be replaced by the competent authority, by means of the temporary deposit of the good in a public file, library or analogue centre which meets the appropriate conditions. for the security of goods and their research.

Article fifty-three

The assets belonging to the Documentary and Bibliographic Heritage, which are of particular relevance, will be included in a special section of the General Inventory of movable property of the Spanish Historical Heritage, according to the the procedure laid down in Article 26 of this Law.

Article fifty-four

1. Those who, by virtue of their duties, have documents referred to in Article 49.2 of this Law, are obliged, at the end of their duties, to hand them over to the one who replaces them in the same or to refer them to the Archive which corresponds.

2. The undue retention of the documents referred to in the previous paragraph by persons or private institutions shall result in the administration which has retained, generated or assembled them to order the transfer of such goods to a public file, without prejudice to the liability in which it may have been incurred.

Article fifty-five

1. The exclusion or removal of goods from the Documentary and Bibliographic Heritage referred to in Article 49.2 and from other public ownership shall be authorised by the competent authority.

2. In no case shall such documents be destroyed as long as their evidentiary value for the rights and obligations of the public or the public authorities.

3. In other cases, the exclusion or removal shall be authorised by the competent authority on the proposal of its owners or holders, by means of the procedure to be laid down by regulation.

Article fifty-six

1. The acts of disposition, exportation and importation of the instruments of incorporation of the Documentary and Bibliographic Heritage shall be subject to the provisions of Article 5 and Titles III and IV of this Law which are of application.

2. In any event, where such goods are of public ownership, they shall be unexportable, except as provided for in Articles 31 and 34 of this Law.

Article fifty-seven

1. The consultation of the documents establishing the Spanish Documentary Heritage referred to in Article 49.2 shall comply with the following rules:

(a) In general, such documents, completed their processing and deposited and registered in the Central Archives of the corresponding entities governed by public law, in accordance with the rules to be established by way of They shall be of free consultation unless they affect matters classified in accordance with the Law of Official Secrets or must not be publicly known by express provision of the Law, or that the dissemination of their content may involve risks to the security and defence of the state or the investigation of crimes.

(b) By way of derogation from the preceding paragraph, it shall apply for administrative authorisation to have access to documents excluded from public consultation. Such authorization may be granted, in the case of secret or reserved documents, by the Authority which made the respective declaration, and in other cases by the Head of the Department in charge of its custody.

(c) Documents containing personal data of a police, procedural, clinical or other nature that may affect the security of persons, their honour, the privacy of their private and family life and their family and their the image itself, they may not be publicly consulted without the express consent of those affected or until a period of twenty-five years has elapsed since their death, if their date is known or, in another case, fifty years, from the date of the documents.

2. The conditions for carrying out the consultation of the documents referred to in this Article, as well as for the production of reproductions thereof, shall be laid down.

Article fifty-eight

The study and opinion of the issues related to the qualification and use of State Administration documents and the state public sector, as well as their integration into the Archives and the access regime The administrative utility of such documents shall be the responsibility of a High Commission of Administrative Documents, whose composition, operation and specific powers shall be established by regulatory means. Also, Qualifying Commissions may be established in public bodies to be determined.

CHAPTER II

From Files, Libraries, and Museums

Article fifty-nine

1. Archives are the organic sets of documents, or the meeting of several of them, gathered by public or private legal persons, in the exercise of their activities, in the service of their use for research, culture, information and administrative management. Also, the cultural institutions where they meet, retain, order and disseminate for the aforementioned purposes are understood by Archives.

2. Libraries are the cultural institutions where they are conserved, gathered, selected, invented, catalogued, classified and disseminated sets or collections of books, manuscripts and other bibliographic materials or reproduced by any means to their reading in a public room or through a temporary loan, in the service of education, research, culture and information.

3. Museums are the permanent institutions that acquire, preserve, research, communicate and exhibit for purposes of study, education and contemplation and collections of historical, artistic, scientific and technical value or any other cultural nature.

Article sixty

1. The provisions of this Law for the Property of Cultural Interest shall be subject to the provisions of this Law for the buildings intended for the installation of State-owned Archives, Libraries and Museums, as well as the movable property belonging to the Heritage Site. Historical Spanish in them guarded.

2. On a proposal from the competent authorities, the Government may extend the scheme provided for in the preceding paragraph to other Archives, Libraries and Museums.

3. The Competent Bodies for the implementation of this Law shall ensure the preparation and updating of the catalogues, censuses and files of the institutions ' funds referred to in this Article.

Article sixty-one

1. The State Administration may, after consultation with the relevant Autonomous Community, create as many Archives, Libraries and Museums as appropriate, when the cultural and social needs so require and without prejudice to the the initiative of other bodies, institutions or individuals.

2. The Archives, Libraries and Museums of State ownership and national character will be created by Royal Decree.

3. The State Administration will promote the communication and coordination of all the existing Archives, Libraries and State-owned Museums in the Spanish territory. To this end, it may obtain from them the information it considers appropriate and shall inspect its operation and take the measures to ensure that its objectives are better met, in the terms which, where appropriate, provide for the management agreements with Autonomous Communities.

Article sixty-two

The State Administration will guarantee the access of all Spanish citizens to the Archives, Libraries and Museums of State ownership, without prejudice to the restrictions that, due to the preservation of the goods in they or the function of the institution itself can be established.

Article sixty-three

1. The State-owned Archives, Libraries and Museums may admit to the deposit of private property or other public administrations in accordance with the rules laid down by law.

2. The Goods of Cultural Interest, as well as the members of the Documentary and Bibliographic Heritage in Archives and Museums of State ownership will not be able to leave the same without prior authorization, which must be granted by Order ministerial. In the case of an object in deposit, the agreed upon shall be respected.

3. The same scheme provided for in the previous paragraph shall apply to the Cultural Interest Assets held in State-owned Libraries, without prejudice to the provision of public lending services.

Article sixty-four

The buildings in which Archives, Libraries and Museums of public ownership are installed, as well as the buildings or land in which they are to be installed, may be declared of public utility for the purposes of their expropriation. This declaration may be extended to adjacent buildings or land where security reasons so require for the proper preservation of the buildings or property they contain.

Article sixty-five

1. Each ministerial department shall ensure the coordination of the operation of all the Archives of the Ministry and of the Agencies to the Ministry for the best compliance with the provisions of this Law and in the Regulations that are issued for its application.

2. The documentation of the agencies that are dependent on the State Administration will be regularly transferred, according to the procedure that will be established in the State Archives.

Article sixty-six

Constitute the Spanish Archives, Library and Museum Systems, respectively, the Archives, Libraries and Museums, as well as the technical or teaching services directly related to them, which I know incorporate by virtue of what is available on a regulated basis.

TITLE VIII

Of Promotion Measures

Article sixty-seven

The government will provide the necessary measures to finance conservation, maintenance and rehabilitation works, as well as the archaeological surveys and surveys carried out on declared assets of interest. (a) cultural and cultural activities, including the provision of services and the provision of services to the public. To this end, the State Administration may, by means of agreements with public and private persons and entities, establish the conditions for enjoying the credit benefits.

Article sixty-eight

1. In the budget of each public work, financed in whole or in part by the State, an item equal to at least 1 per 100 of the funds which are of State contribution to the financing of conservation works or The enrichment of the Spanish Historical Heritage or the promotion of artistic creativity, preferably in the work itself or in its immediate surroundings.

2. If the public works are to be constructed and operated by individuals under administrative concession and without the financial contribution of the State, the total budget shall be applied for the implementation of the total budget.

3. The following public works are exempted from the provisions of the preceding paragraphs:

(a) Those whose total budget does not exceed 100 million pesetas.

(b) Those affecting the security and defence of the State, as well as the security of public services.

4. The system of application of the funds resulting from the entry of the 1 per 100 referred to in this Article shall be determined by regulatory means.

Article sixty-nine

1. As a promotion to the fulfillment of the duties and in compensation to the burdens that in this Law are imposed to the holders or holders of the members of the Spanish Historical Heritage, in addition to the tax exemptions provided in the Regulatory provisions of the Urban Territorial Contribution and the Extraordinary Tax on the Heritage of Physical Persons, set out the tax benefits set out in the following Articles.

2. To enjoy such benefits, except as provided for in Article 72.1, the goods concerned must be entered in advance in the General Register provided for in Article 12, in the case of Goods of Cultural Interest, and in the General Inventory referred to in Articles 26 and 53 in the case of movable property. In the case of Historical Sets, Historical Sites or Archaeological Areas, only the buildings included in them that meet the conditions that they regulate shall be considered to be registered.

3. In terms of the Municipal Ordinance, the real estate declared of cultural interest shall be exempt from the payment of the remaining local taxes that are taxed on the property or are required for its enjoyment or transmission, when its owners or holders of real rights have undertaken or carried out works of conservation, improvement or rehabilitation in such buildings.

4. In no case shall the compensation be paid by the State's General Budget in favour of the interested parties.

Article seventy

1. The taxpayers of the Income Tax of the Physical Persons shall be entitled to a deduction on the quota equivalent to 20 per 100 of the investments they make in the acquisition, conservation, repair, restoration, diffusion and the exposure of goods declared to be of cultural interest, under the conditions laid down by regulation. The amount of the deduction shall in no case exceed 30 per 100 of the tax base.

2. Likewise, the taxpayers of this tax will have the right to deduct from the quota the 20 per 100 of the pure and simple donations that they make in goods that are part of the Spanish Historical Heritage provided that they are carried out in favor of the State and other public entities, as well as those which are carried out in favour of establishments, institutions, foundations or associations, including those in fact of a temporary nature, in order to arbitrate funds, classified or declared beneficial or of public utility by the competent bodies of the State, whose positions of employers, legal representatives or In fact, they are free of charge, and are held accountable to the corresponding protectorate. The basis for this deduction may not exceed 30 per 100 of the tax base.

Article seventy-one

1. The taxable persons of the Company Tax shall be entitled to deduct from the liquid quota resulting from the payment of the full quota in the amount of the double taxation deductions and, where appropriate, the allowances referred to in the Article 25 of the Company Tax Law a percentage of the amount of the amounts allocated to the acquisition, conservation, repair, restoration, dissemination and exposure of goods declared of cultural interest, under the conditions laid down in the regulentarily.

2. Corporation Tax shall be considered to be deductible items of the full income obtained, for the purposes of determining the taxable bases, the pure and simple donations of goods that are part of the Spanish Historical Heritage, carried out under the conditions referred to in Article 70.2. The amount of the deduction may not exceed 30 per 100 of the tax base.

Article seventy-two

1. The purchase of works of art is exempt from the payment of the Luxury Tax and the Tax on the Traffic of Companies, provided that the authors live at the time of the transfer.

2. Imports of movable property which are included in the Inventory or declared of cultural interest in accordance with Articles 26.3 and 32.3 respectively shall be exempt from all taxes. The application submitted for that purpose by its owners at the time of importation shall have suspensive effect on the tax liability.

Article seventy-three

The payment of the tax liability of the Tax on Successions, the Tax on the Heritage and the Income Tax of the Physical Persons may be carried out by the delivery of goods that are part of the Heritage Historical Spanish, in the form that is regulated.

Article seventy-four

The assessments necessary for the application of the promotion measures provided for in this Title shall be carried out in any case by the Board of Qualification, Valuation and Export of Property of Historical Heritage Spanish, in the terms and in accordance with the procedure to be determined by regulation. In the case of the previous Article, the above mentioned valuations shall not bind the data subject, who may choose to pay in cash.

TITLE IX

Of administrative violations and their sanctions

Article seventy-five

1. The export of a good piece of furniture of the Spanish Historical Heritage that is carried out without the authorization provided for in Article 5. º of this Law will constitute a crime, or in its case, a violation of contraband, according to the legislation in this material. They shall be jointly and severally liable for the offence or offence committed as many persons have intervened in the export of the good and those other than for their action or omission, intentional or negligent, as provided or made possible.

2. The fixing of the value of the illegally exported goods will be carried out by the Board of Qualification, Valuation and Export of Spanish Historical Heritage, dependent on the State Administration, whose composition and functions are establish by regulatory means.

Article seventy-six

1. Unless they constitute a criminal offence, the following facts are administrative offences which shall be sanctioned in accordance with the provisions of this Article:

(a) Non-compliance by owners or holders of real rights or the holders of the goods in the provisions of Articles 13, 26.2, 4 and 6, 28, 35.3, 36.1 and 2, 38.1, 39, 44, 51.2 and 52.1 and 3.

(b) Illegal retention or improper filing of documents as provided for in Article 54.1.

c) The granting of licenses for the performance of works that does not comply with the provisions of Article 23.

(d) The performance of works in Historic Sites or Archaeological Areas without the authorization required by Article 22.

e) The performance of any kind of work or intervention that contravene the provisions of Articles 16, 19, 20, 21, 25, 37 and 39.

(f) The carrying out of archaeological excavations or other illicit works referred to in Article 42.3.

g) The illegal takedown, displacement or removal of any property affected by a declaration of Good Cultural Interest record.

h) The illegal export of the goods referred to in Articles 5 and 56.1 of this Law.

i) Failure to comply with return conditions set for legally authorized temporary export.

j) The exclusion or removal of goods from the Documentary and Bibliographic Heritage that contravene the provisions of Article 55.

2. Where the injury to the Spanish Historical Heritage caused by the offences referred to in the previous paragraph is economically valuable, the infringement shall be punishable by a fine of up to four times the value of the damage caused.

3. In other cases the following sanctions shall be imposed:

A) Multa of up to 10,000,000 pesetas in cases (a) and (b) of paragraph 1.

B) Multa of up to 25,000,000 pesetas in cases (c), (d), (e) and (f) of paragraph 1.

C) Multa of up to 100,000,000 pesetas in cases (g), (h), (i) and (j) of paragraph 1.

Article seventy-seven

1. Administrative penalties shall require the processing of a file with an audience of the person concerned to determine the facts which determine them and shall be proportionate to the seriousness of the case, to the personal circumstances of the penalty and to the injury caused or may have been caused by the Spanish Historical Heritage.

2. Fines imposed on different subjects as a result of the same infringement shall be independent of each other.

Article seventy-eight

The fines of up to 25,000,000 pesetas will be imposed by the Competent Bodies for the implementation of this Law. The amount of the amount exceeding 25,000,000 pesetas shall be imposed by the Council of Ministers or the Governing Councils of the Autonomous Communities.

Article seventy-nine

1. The administrative offences against the provisions of this Law shall be limited to five years after they have been committed, except those contained in paragraphs (g), (h), (i) and (j) of Article 76.1, which they shall prescribe at the age of 10.

2. Chapter II of Title VI of the Law on Administrative Procedure shall apply in all the provisions of this Title.

ADDITIONAL PROVISIONS

First.

The goods that have previously been declared historical-artistic or included in the Inventory of the Artistic and Archaeological Heritage of Spain are considered to be considered and to be known as "Goods of Cultural Interest". Furniture that have been declared to be members of the Treasury or included in the Inventory of the Historical-Artistic Heritage have the condition of inventoried goods in accordance with Article 26 of this Law, without prejudice to their possible express declaration as Goods of Cultural Interest. All of them are subject to the legal regime that this Law establishes for these goods.

Second.

They are also considered to be of Cultural Interest and the goods to which the Decrees of 22 April 1949, 571/1963 and 499/1973 are contracted are subject to the regime provided for in this Law.

Third.

1. The documents of the Inventory of the Artistic and Archaeological Heritage of Spain shall be incorporated in the General Register referred to in Article 12 of this Law.

2. The National Artistic Treasury Inventory documents shall be incorporated into the General Inventory of Furniture provided for in Article 26.

3. Likewise, the documents of the Census Guide will be incorporated into the Census of the Documentary Heritage, and those of the General Catalogue of the Bibliographic Treasury will pass to the Collective Catalog.

4. The General Directorate of Fine Arts and Archives shall proceed with the integration of the documents referred to in the preceding paragraphs within one year of the entry into force of this Law.

Fourth.

The requirement referred to in Article 69.2 of this Law shall also oblige the holders of the goods referred to in Article 6 (j) of Law 50/1977 of 14 November on Urgent Measures of Tax Reform to benefit from the exemption provided for in that exemption. The same requirement is incorporated into those laid down in Royal Decree 1382/1978 of 2 June 1978, in which the reference to the inventory contained in Article 2 is deleted.

Fifth.

As soon as this Law is available, how many movable and immovable property are part of the National Heritage and can be included in the scope of Article 1, without prejudice to its own legal system.

Sixth.

The Government will negotiate in the relevant International Agreements, Conventions and Treaties clauses aimed at reintegrating cultural goods that have been illegally exported into Spanish territory.

Seventh.

Without prejudice to the provisions of this Law, the Administrations to which their application corresponds will also be subject to the International Agreements validly concluded by Spain. The activity of such Administrations shall also be directed to the fulfillment of the resolutions and recommendations that for the protection of the Historical Heritage adopt the International Organizations of which Spain is a member.

Eighth.

The acceptance of donations, inheritances or legacies in favor of the State, even if it is pointed out as beneficiary to some other organ of the Administration, relative to all kinds of goods that constitute expression or testimony of the creation human and have a cultural value, either of a historical, artistic, scientific or technical character, it will be up to the Ministry of Culture, understanding the inheritance to the benefit of inventory.

It will also be for the Ministry to accept similar cash donations that are made for the specific and specific purpose of acquiring, restoring or improving any such goods. The amount of this donation will be entered into the Public Treasury and will generate credit in the corresponding concept of the Ministry of Culture's budget.

The Ministry of Culture shall inform the Ministry of Economy and Finance of donations, inheritances or legacies that are accepted in accordance with the provisions of the preceding paragraphs.

TRANSIENT PROVISIONS

First.

As long as the precise rules for the development and application of this Law are elaborated, they will be considered to be in force those of the regulatory range that regulate the Spanish Historical-Artistic Heritage, the Documentary and Bibliographic Treasury, Archives, Libraries and Museums, in all that which does not contravene the provisions of the same.

Second.

Within one year of the entry into force of this Law, the Government, on a proposal from the Ministry of Culture, will dictate the Rules of organization, operation and personnel of the Archives, Libraries and Museums of State ownership, as well as of the technical services or teachers related to them or with the activities that are the responsibility of the State Administration in the protection of the Spanish Historical Heritage.

Third.

Those who enter into force of this Law are owners, holders or holders of some of the goods referred to in Articles 26 and 53 of this Law shall have one year to communicate the the existence of such goods to the competent authority. In such a case, the said communication will determine the exemption, in relation to such goods, from any previously unsatisfied taxes or charges, as well as from any liability to the public finances or the other organs of the Administration for defaults, penalties, surcharges or interest on late payment.

Fourth.

The Government, on a proposal from the Ministries of Economy and Finance and Culture, will develop, by regulatory means, the conditions for the exemption referred to in the previous transitional provision, and will also regulate the scope and assumptions in which the revaluation of works for tax purposes is appropriate.

Fifth.

In the ten years following the entry into force of this Law, the provisions of Article 28.1 of this Law shall be construed as referring to the movable property belonging to the Spanish Historical Heritage in the possession of the institutions. Ecclesiastical.

Sixth.

1. The processing and effects of the records on the declaration of real estate of historical and artistic value opened prior to the entry into force of this Law will be governed by the regulations under which they have been initiated, but their a decision shall be made in any case by Royal Decree, and in accordance with the categories provided for in Article 14.2 of this Law.

2. In the Historical Sets already declared to have a Special Plan of Protection or other instrument of planning of the area affected by the declaration, approved before the entry into force of this Law, the authorization of works shall be governed by the provisions of Article 20.3 until the favourable report on the planning instrument to be applied has been obtained from the competent authority. For these purposes, a favourable report has been issued after one year since the presentation of the Plan without any express resolution.

Seventh.

Within five years of the entry into force of the Law, the persons responsible for the installation shall withdraw commercial advertising, as well as the cables and pipes referred to in Article 19.3.

Eighth.

Picturesque sites referred to in the transitional provision of Law 15/1975 of May 2, of Protected Natural Spaces, as long as they are not reclassified according to their final disposition, will retain the condition of of Cultural Interest.

FINAL DISPOSITION

1. The Government is authorized to issue, in addition to the provisions expressly provided for in this Law, those that are necessary for its compliance.

2. The Government is also authorized to proceed by regulatory procedure to the updating of the amount of the fines set out in Article 76 of this Law, without the percentages of the increases which are set out in such a way be higher, in no case, to the Official Life Cost Index.

3. The General Budget Law of the State may annually determine the formulas for updating the tax base and the rates of charge for the export charge referred to in Article 30.

4. The Government is also authorised to provide, on the initiative of the Ministry of Culture and on a proposal from the Ministry of the Interior, the creation of a staff-trained Research Group in the Bodies and Security Forces of the State specialised in matters which are the subject of this Law and which are intended to prosecute their infringements.

REPEAL PROVISION

1. The Law of 7 July 1911 on Archaeological Excavations is repealed; the Royal Decree-Law of 9 August 1926 on the Protection, Conservation and Harassment of Artistic Wealth; the Law of 10 December 1931 on the disposal of artistic, archaeological and historical property over one hundred years old; the Law of 13 May 1933 on the protection, conservation and enhancement of the Artistic Historical Heritage; the Law of 22 December 1955 on the Conservation of the Artistic Historical Heritage; Decree 1641/1959 of 23 September on the export of value and archaeological or artistic interest and imitations or copies, and Law 26/1972, of 21 June, on Defense of the Documentary and Bibliographic Treasury of the Nation, except the provisions relating to the National Center of the Documentary Treasury and Bibliographic, which, however, will henceforth have regulatory status, and Royal Decree 2832/1978, of October 28, on the 1 by 100 cultural.

2. The provisions of this Law shall also derogate from the provisions of this Law.

Therefore,

I command all private Spaniards and authorities to keep and keep this Law.

Palacio de la Zarzuela, Madrid, 25 June 1985.

JOHN CARLOS R.

The President of the Government,

FELIPE GONZÁLEZ MARQUEZ