Marta García-Casasola

The cultural theory of heritage assets that was consolidated throughout the 20th century, and is still in force today, lies in the modulation of the concept of authenticity. It is a nomadic, controversial concept that has adapted to the spirit of the times. This review of the concept, drawing on international reference texts and charters in the field of heritage, allows us to specify a working process that facilitates its consideration in characterisation processes. To do so, case studies of significant cultural assets in terms of scale and complexity will be presented as resources. Through the implementation of the Theory of Value, the keys will be provided: criteria and methodology for intervening in heritage. This journey will be reflected more slowly in the study of the Palace of San Telmo (Seville, 17th–21st century). This is a building with a controversial material history, in which a series of attributions of value have been transmitted that correlate both with the theory of the conservation of cultural assets and with social appreciation and the criteria. This is the way to materially undertake a reflection on the authenticity of this heritage. This study provides the keys to intervening, conserving the values identified, and recognising authenticity as a reality that is constructed through the process and through the passage of time. A methodology that allows us to consider the capacity to continue and replace heritage as a project strategy in which what is yet to come can take place.