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A query was raised regarding whether a property featuring dwellings over a hundred years old and an ancient coat of arms is exempt from IBI, and whether this exemption would persist if its classification changed. The DGT clarifies that exemption requires meeting specific declaration requirements or inclusion in decrees, and must be formally requested from the local Town Hall.
Cuestión planteada Pregunta si la finca está exenta del impuesto, y si lo estaría si dejara de estar catalogada como Bien Cultural de Interés Local o si dejara de formar parte del Inventario del Patrimonio Arquitectónico de Cataluña.
Para disfrutar de la exención del IBI según el artículo 62.2.b) del TRLRHL, los inmuebles deben estar declarados monumento o jardín histórico, o estar comprendidos en las disposiciones adicionales de la Ley 16/1985. En el caso de edificios con escudos o emblemas, la exención aplica si tanto el inmueble como la pieza tienen más de cien años de antigüedad. La exención no se aplica si los bienes están afectos a explotaciones económicas, salvo excepciones legales. Es imprescindible solicitar la exención ante el Ayuntamiento competente.
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