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V0638-17 13 March 2017 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre bienes inmuebles

IBI exemption for properties used for early childhood education via agreements is not applicable

A query was raised regarding whether early childhood education centres (ages 0-3) covered by an educational agreement can benefit from the IBI exemption applicable to subsidised schools. The DGT ruled that this is not applicable as this educational stage is not part of the subsidised school regime.

The question raised

Whether the exemption under Article 62.2.a) of the TRLRHL is applicable, given that the rights and obligations for the educational center derived from the subsidized education system are comparable to those derived from the educational agreement.

The DGT's ruling

The exemption under Article 62.2.a) of the TRLRHL requires the center to be subject to the subsidized education system (concierto educativo). The first cycle of early childhood education (0 to 3 years) is not included in said system, regardless of whether agreements exist with the Administration. Therefore, the exemption is not applicable and analogy cannot be used to extend tax benefits.

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