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A public university has enquired whether its properties used for its institutional purposes are exempt from Property Tax (IBI) and whether this exemption differs from municipal tax relief. The Directorate General for Tax (DGT) has ruled that a hybrid exemption exists, which must be expressly requested from the local Town Council.
Cuestión planteada Si los inmuebles de la universidad pública afectos al cumplimiento de sus fines están exentos del IBI en virtud de lo establecido en el artículo 80.1 de la Ley Orgánica 6/2001, sin que esta exención pueda entenderse tácitamente derogada por la Ley Orgánica 4/2007, ni sustituida por la bonificación del artículo 74.2.bis del TRLRHL. Y si los órganos de aplicación de los tributos están vinculados al criterio establecido en las consultas tributarias. Qué actuaciones administrativas, en su caso, debe llevar a cabo la universidad consultante para que la exención despliegue efectos en toda su extensión.
Los inmuebles de una universidad pública afectos al cumplimiento de sus fines están exentos del IBI según la Ley Orgánica 6/2001. Esta exención es de carácter rogado, por lo que la universidad debe solicitarla al Ayuntamiento acreditando la afección del bien. No debe confundirse con la bonificación potestativa del artículo 74.2.bis del TRLRHL, que tiene un ámbito distinto. La exención no se entiende derogada ni sustituida por la normativa que permite bonificaciones municipales.
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