Photoluminescence excitation spectra of dehydroxylated MgO powders are assigned from a combined theoretical and experimental approach. Experimentally, a set of five species is identified, among which are two new species, by recording the spectra with enhanced resolution and at 77 K so as to minimize energy transfer along the surface. Performed on various clusters modeling terraces, edges, monatomic steps, corners, kinks, and divacancies, TD-DFT calculations show that the excitation energy depends not only on the coordination of surface ions, but also on the local topology (kinks versus corners for example). This, together with the fact that a single defect can be excited at several wavelengths, explains the complexity of the experimental spectra and the difficulty encountered so far for their assignment. Several groups of calculated excitation energies can be identified which enable to rationalize the assignment of the experimental spectra.