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V3290-17 ·27 December 2017 ·consulta-vinculante Medium impact
Tax

Right to IBI tax relief is lost if application is submitted after works have commenced

A real estate construction company inquired whether it could apply for the IBI tax relief provided under Article 73.1 of the TRLRHL once works had already begun. The DGT ruled that the application must mandatorily be submitted prior to the commencement of works to be eligible for the benefit.

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2017-12-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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