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V0272-24 ·29 February 2024 ·consulta-vinculante Medium impact
Tax

Exemption from rural IBI due to drought and agricultural crisis applies nationwide

A query was raised regarding whether the exemption from the Property Tax (IBI) for rural properties, as provided in Royal Decree-Law 4/2023, applies in the Basque Country. The Directorate-General for Taxes (DGT) has ruled that the scope of this exemption covers the entire national territory.

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2024-02-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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