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V2761-19 ·8 October 2019 ·consulta-vinculante Medium impact
Tax

Public universities may request ICIO exemption if works are necessary for their purposes

A public university has enquired whether it can apply for the ICIO exemption provided for in the Organic Law on Universities without being restricted by the articles of the TRLRHL. The DGT has ruled that this is possible provided the works are necessary for the university's purposes and the exemption is formally requested.

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2019-10-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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