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V2291-25 ·25 November 2025 ·consulta-vinculante Low impact
Tax

Exemption from IBI available if property and heraldic escutcheon are over 100 years old

The consultant asks whether a property with a heraldic escutcheon over 100 years old qualifies for IBI exemption. The DGT responds that both the property and the heraldic element must be over 100 years old, and formal application to the local council is required.

In 6 key points

How it affects those involved

Property owners with heritage heraldic elements may qualify for IBI exemption if both the property and the escutcheon are over 100 years old.

Lifecycle

2025-11-25PublishedPublished 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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