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A foundation sought clarification on whether it could maintain the IBI (Property Tax) exemption for a property leased for hospitality purposes, given that the rental income is used for its charitable objectives. The DGT ruled that the lessee's specific activity is irrelevant to the taxpayer's eligibility for the exemption.
Cuestión planteada Si la consultante está exenta del pago del IBI del inmueble de referencia, ya que, si bien se desarrolla una explotación económica por parte de un tercero, no es la consultante la que realiza dicha explotación y las rentas que obtiene del alquiler se dedican a sus fines fundacionales y, por tanto, están exentas de tributar por el Impuesto sobre Sociedades.
La exención del IBI para entidades sin fines lucrativas se aplica independientemente de la actividad que realice el arrendatario en el inmueble. Para que proceda, la entidad debe estar acogida al régimen especial de la Ley 49/2002, haber optado por él y el inmueble no debe estar afecto a explotaciones económicas no exentas del Impuesto sobre Sociedades realizadas por la propia entidad. El arrendamiento de patrimonio inmobiliario no constituye una explotación económica para la entidad propietaria.
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