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V1131-22 20 May 2022 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre bienes inmuebles

Property and coat of arms must both exceed 100 years for IBI tax exemption based on age

A query was raised regarding whether a 17th-century property featuring an ancient coat of arms qualifies for IBI tax exemption or if it must be declared a monument. The DGT ruled that the exemption applies if the property possesses elements such as coats of arms older than one hundred years, in accordance with Decree 571/1963.

The question raised

Whether the exemption from the Real Estate Tax applies when both the property and the shield are more than 100 years old, or whether, in order to enjoy the exemption, the property must be expressly and individually declared a monument or historical garden of cultural interest by Royal Decree and registered in the General Registry as part of the Spanish Historical Heritage.

The DGT's ruling

The IBI exemption applies to real estate properties featuring shields, emblems, or heraldic stones of historical-artistic interest regulated by Decree 571/1963. To qualify, both the property and the element (shield or emblem) must be more than one hundred years old. The taxpayer must apply for the exemption before the competent City Council.

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