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A consulting company inquired whether it could benefit from an IBI (Property Tax) exemption by leasing a property to a subsidised educational centre. The DGT ruled that the exemption is not applicable because the owner of the property and the operator of the centre must be the same legal entity.
Question raised It is asked whether the exemption provided for in article 62.2.a) of the TRLRHL is applicable.
The IBI exemption for subsidized centers requires that the owner of the property also be the taxpayer in relation to the buildings occupied by the center. It is not applicable if the owner of the real estate property does not coincide with the holder of the educational center, regardless of the title of occupation or whether they belong to the same holding company. The exemption only covers the area allocated to subsidized teaching and its complementary services.
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