Taxpayers can deduct conservation expenses for registered immovable monuments after receiving confirmation from provincial monument conservators.
Claiming the Deduction
Expenses for conservation, restoration, or construction works on immovable monuments registered in the monuments register can be deducted in a tax declaration. This deduction must be claimed after receiving a certificate from the provincial monument conservator confirming the completion of these works.
Deduction Amount
The article mentions the “amount of the deduction” but does not specify the exact percentage or sum that can be claimed.