Дуалната същност на недвижимите културни ценности и влиянието ѝ върху финансовата им оценка
The Dual Nature of Immovable Cultural Heritage and Its Influence on the Financial Valuation

Summary/Abstract: The concept of “immovable cultural property” (ICP) came into use after the adoption of the Cultural Heritage Act in 2009. It replaces “antiques” and “cultural monuments” but has a greater substantive scope. The financial valuation of ICPs applies the methodology for the valuation of real estate, which is only а part of their essence. This report aims to clarify the content of the concept and the specificity of the ICPs, which makes them a separate category of properties, as well as the impact of their dual nature on the financial valuation. The perception of “immovable cultural value” as a value category has a historical, culturological and economic aspect. Immovable cultural value has an external material expression, but its specificity lies in the intangible essence, which determines the difference between “cost” and “value”. In the case of the ICPs, this feature must be understood in order to clarify the distinction from the real estate and clarify the differences in the expertise and financial assessment of the ICPs, which lead not simply to determining a monetary price but to forming a cost that takes into account their value.

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