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A public university has enquired whether its properties used for teaching purposes are exempt from IBI or if they must apply for the 95% tax reduction. The DGT has ruled that a specific exemption exists for public universities, which must be formally requested from the local town hall.
Cuestión planteada Si los inmuebles afectos a la enseñanza universitaria de una universidad pública están exentos del IBI en virtud de lo dispuesto en el artículo 80 de la Ley Orgánica 6/2001 y si esta exención no ha quedado afectada por la disposición final 4ª de la Ley Orgánica 4/2007 que adiciona el apartado 2 bis al artículo 74 del TRLRHL, estableciendo una bonificación de hasta el 95 por 100 a favor de los organismos públicos de investigación y los de enseñanza universitaria.
Los inmuebles de una universidad pública afectos al cumplimiento de sus fines están exentos del IBI según el artículo 80.1 de la Ley Orgánica 6/2001. Esta exención es de carácter mixto (requiere ser universidad pública y que el bien esté afecto a sus fines) y es de naturaleza rogada, por lo que debe solicitarse al ayuntamiento. Esta exención es distinta y no se sustituye por la bonificación potestativa del artículo 74.2 bis del TRLRHL, que aplica a cualquier organismo de enseñanza universitaria sin exigir la afección del inmueble.
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