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V0027-16 7 January 2016 · SG de Tributos Locales Criterion in force
OTRO · exención tributaria

Public universities may apply for IBI exemption for properties used for their purposes

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.

The question raised

Whether real estate used for university teaching by a public university is exempt from IBI by virtue of the provisions of Article 80 of Organic Law 6/2001, and whether this exemption has not been affected by the 4th final provision of Organic Law 4/2007, which adds section 2 bis to Article 74 of the TRLRHL, establishing a tax relief of up to 95 percent in favor of public research organizations and university teaching organizations.

The DGT's ruling

Real estate owned by a public university used for the fulfillment of its purposes is exempt from IBI pursuant to Article 80.1 of Organic Law 6/2001. This exemption is of a mixed nature (requiring the entity to be a public university and the asset to be used for its purposes) and is subject to application, meaning it must be requested from the city council. This exemption is distinct from and is not replaced by the discretionary tax relief provided in Article 74.2 bis of the TRLRHL, which applies to any university teaching organization without requiring the specific use of the real estate for its purposes.

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