Skip to content
V0503-15 ·9 February 2015 ·consulta-vinculante Medium impact
Tax

Changes to IBI tax rates do not require a memorandum or economic-financial report

The inquirer asks whether a memorandum or economic-financial report is required to modify the IBI (Property Tax) rate. The DGT rules that such documentation is not mandatory for the IBI, unlike the requirements for local fees.

In 6 key points

How it affects those involved

This ruling simplifies the administrative process for local authorities seeking to amend their property tax rates, as they are not legally obligated to produce additional economic-financial reports.

Lifecycle

2015-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact