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V1948-24 ·11 September 2024 ·consulta-vinculante Medium impact
Tax

IBI exemption does not apply if property owner and subsidised school operator are different entities

A consulting company inquired whether it could benefit from an IBI (Property Tax) exemption by leasing a property to a subsidised educational centre. The DGT ruled that the exemption is not applicable because the owner of the property and the operator of the centre must be the same legal entity.

In 6 key points

How it affects those involved

This ruling clarifies that tax exemptions for properties used for subsidised education require identity between the property owner and the educational provider, preventing third-party landlords from claiming the benefit.

Lifecycle

2024-09-11PublishedPublished 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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