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V1147-21 ·28 April 2021 ·consulta-vinculante Medium impact
Tax

IBI exemption cannot be applied if the property is used for economic activity

A foundation has enquired whether it must pay Property Tax (IBI) on a property that includes a historical archive and gardens, but also hosts hospitality activities. The DGT has ruled that the economic activity prevents the property from receiving a full exemption.

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2021-04-28PublishedPublished 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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