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V1194-22 27 May 2022 · SG de Tributos Locales Criterion in force
OTRO · ibi

The exemption from IBI for archaeological zones requires the property to have special protection in the urban planning

The consultant asks whether their property in an archaeological zone is exempt from IBI and whether their disability grants them benefits. The DGT responds that the exemption depends on the asset having special protection in the planning and that disability does not generate exemptions as it is a tax of a real nature.

The question raised

Question raised: Asks whether the aforementioned property enjoys an exemption from IBI for being within an archaeological zone and having special protection within the urban planning, and whether, due to their condition as a person with a disability, they are entitled to any type of exemption or reduction in the tax.

The DGT's ruling

For properties in archaeological zones, the IBI exemption requires that the asset be subject to special protection in the urban planning instrument. In historical complexes or sites, it is required that they be more than fifty years old, be included in the corresponding catalog, and have integral protection. There is no exemption or reduction for disability, as the IBI is a direct tax of a real nature that disregards the personal circumstances of the taxpayer.

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