Skip to content
V3225-18 ·19 December 2018 ·consulta-vinculante Medium impact
Tax

Church entities exempt from ICIO on works for religious or state-subsidised teaching purposes

A query was raised regarding whether Catholic Church entities can apply the ICIO (Tax on Construction, Installations and Works) exemption to real estate works intended for religious activities or state-subsidised teaching. The DGT confirms that these activities are non-economic and thus qualify for the exemption, though separate accounting is required for mixed-use properties.

In 6 key points

How it affects those involved

This ruling clarifies the tax status of religious and educational works, confirming exemptions for non-economic activities while imposing strict accounting requirements for properties with mixed uses.

Lifecycle

2018-12-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact