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V1753-17 6 July 2017 · SG de Tributos Locales Criterion in force
OTRO · ibi

Public universities may apply for IBI exemptions for properties used for their purposes

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.

The question raised

Whether the real estate of the public university used for the fulfillment of its purposes is exempt from IBI by virtue of the provisions of Article 80.1 of Organic Law 6/2001, without this exemption being understood as tacitly repealed by Organic Law 4/2007, nor replaced by the relief in Article 74.2.bis of the TRLRHL. And whether the tax enforcement bodies are bound by the criteria established in tax rulings. What administrative actions, if any, must the consulting university undertake so that the exemption takes full effect.

The DGT's ruling

Real estate owned by a public university used for the fulfillment of its purposes is exempt from IBI pursuant to Organic Law 6/2001. This exemption is subject to request; therefore, the university must apply for it to the City Council by proving the use of the property for its intended purposes. This should not be confused with the discretionary relief provided in Article 74.2.bis of the TRLRHL, which has a different scope. The exemption is not understood to be repealed or replaced by regulations that allow for municipal tax reliefs.

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