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V5319-16 ·15 December 2016 ·consulta-vinculante Medium impact
Tax

Public universities retain IBI exemption for properties used for their purposes

A query was raised regarding whether properties of a public university used for its purposes are exempt from Property Tax (IBI) and whether the discount provided by the TRLRHL replaces this exemption. The DGT ruled that the exemption remains in force, is subject to application, and is distinct from the discretionary discounts granted by local councils.

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2016-12-15PublishedPublished 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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