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V4523-16 ·19 October 2016 ·consulta-vinculante Medium impact
Tax

Concessionaire of a public educational service is liable for IBI and does not benefit from exemption

A query was raised regarding whether a company managing a nursery school through a municipal tender is liable for Property Tax (IBI) and if the property is exempt. The Directorate General for Taxes (DGT) ruled that, where an administrative concession exists, the company is the taxpayer and cannot apply the exemption for use in educational services.

In 6 key points

How it affects those involved

This ruling clarifies that companies operating public services under administrative concessions are liable for Property Tax (IBI) on the premises they manage, as they are considered the taxable persons rather than the public administration.

Lifecycle

2016-10-19PublishedPublished 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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