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A foundation has enquired whether it must pay Property Tax (IBI) on a property that includes a historical archive and gardens, but also hosts hospitality activities. The DGT has ruled that the economic activity prevents the property from receiving a full exemption.
Cuestión planteada Pregunta si procede girar en dicho inmueble el recibo del IBI por parte del Ayuntamiento, ya que el objetivo de la actividad hostelera es concienciar a los ciudadanos sobre el Patrimonio Histórico, no la de obtener recursos económicos.
La exención del IBI para monumentos o jardines históricos requiere que el inmueble no esté afecto a explotaciones económicas. La afección a una explotación es un requisito objetivo sobre el bien, independientemente de quién la realice. Si una parte del inmueble se usa para una actividad económica, como una cafetería o hospedería, no procede la exención y se debe pagar el impuesto por la totalidad del inmueble, sin posibilidad de prorrateo. Solo podría aplicarse la exención si concurren los supuestos de la Ley 49/2002 o si el contribuyente es una entidad pública.
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