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A query was raised regarding whether the property tax (IBI) relief of up to 95% for properties involved in activities of special municipal interest applies to social housing rentals. The Directorate General of Taxes (DGT) ruled that it is not applicable because, in these cases, the housing is the object of the activity rather than the venue where the economic activity is carried out.
Question posed: Whether Article 74.2.quáter of the TRLRHL, which regulates a rebate of up to 95% of the IBI tax liability for properties in which economic activities declared to be of special municipal interest or utility are carried out, can be applied to social rental housing.
The tax relief provided for in Article 74.2 quáter of the TRLRHL requires that the economic activity be carried out within the properties. In the case of social rental housing, the properties are the object of the activity and not the location where it is carried out. Applying the benefit by analogy is prohibited by the General Tax Law.
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