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V1020-18 ·23 April 2018 ·consulta-vinculante Medium impact
Tax

Century-old traditional granaries in Asturias and Galicia may be exempt from property tax

A query was raised regarding whether a granary in Asturias over 100 years old is entitled to an IBI (Property Tax) exemption without being declared a Cultural Interest Asset. The DGT ruled that they may be exempt provided they meet the minimum age requirement and are not used for economic activities.

In 6 key points

How it affects those involved

This ruling provides potential tax relief for owners of traditional historical structures that do not hold formal protected status but meet age criteria.

Lifecycle

2018-04-23PublishedPublished 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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