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V0638-17 ·13 March 2017 ·consulta-vinculante Medium impact
Tax

IBI exemption for properties used for early childhood education via agreements is not applicable

A query was raised regarding whether early childhood education centres (ages 0-3) covered by an educational agreement can benefit from the IBI exemption applicable to subsidised schools. The DGT ruled that this is not applicable as this educational stage is not part of the subsidised school regime.

In 6 key points

How it affects those involved

This ruling clarifies that early childhood education centres operating under specific agreements do not qualify for property tax exemptions reserved for the subsidised school system.

Lifecycle

2017-03-13PublishedPublished 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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