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A public university has enquired whether it can apply for the ICIO exemption provided for in the Organic Law on Universities without being restricted by the articles of the TRLRHL. The DGT has ruled that this is possible provided the works are necessary for the university's purposes and the exemption is formally requested.
Cuestión planteada Si a los inmuebles de la universidad consultante afectos al cumplimiento de sus fines, les resulta de aplicación la exención reconocida en el Impuesto sobre Construcciones, Instalaciones y Obras, en virtud de lo dispuesto en el artículo 80.1 de la Ley Orgánica 6/2001, sin que tal exención pueda entenderse afectada o restringida por los artículos 100 y 103 del TRLRHL, y si los órganos de aplicación de los tributos están vinculados al criterio establecido en las consultas tributarias.
La exención del ICIO para universidades públicas es de carácter mixto y requiere que la obra sea para el desarrollo o cumplimiento inmediato de sus fines. Al ser una exención rogada, la universidad debe solicitarla al Ayuntamiento acreditando la afección del bien o la inmediatez del acto. La exención es aplicable porque la Ley Orgánica 6/2001 es posterior a la supresión de beneficios fiscales de la Ley 39/1988.
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