Historical Heritage Assets Classification, Valuation and Export Board

This is a professional consultative body assigned to the General Department of Fine Arts and Cultural Assets.

Functions

The Board analyses and hands down proposals on:

• Protected cultural asset export applications.
• Protected cultural asset import applications.
• Acquisition of cultural assets by Spain that become part of the national museum, archives and library collections.

Valuation Commission

The Valuation Commission is an integral part of the Board.

Functions

• To value assets intended to be given to Spain in payment of tax debts.
• To provide any estimations required to apply support measures (established in title VIII of Law 16/1985), in order to finance conservation, maintenance and restoration works, as well as the archaeological protection and excavations carried out on items of cultural interest.
• The valuations required to apply these support measures (regulated in article 74 of Law 16/1985).

Más información

• Ley 16/1985 del Patrimonio Histórico Español , artículo 3.
• Real Decreto 111/1986 , los artículos del 7 al 9 regulan la estructura, composición y funciones de la Junta de Calificación, Valoración y Exportación de Bienes del Patrimonio Histórico Español.
• Real Decreto 111/1986 , el artículo 9.4 regula la Comisión de Valoración.