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A foundation inquired whether it was exempt from Property Tax (IBI) by being subject to Law 49/2002 and whether such exemption could be applied retroactively. The Directorate-General for Taxes (DGT) ruled that exemption requires meeting substantive requirements and notifying the local council, with no retroactive effect.
Cuestión planteada Que a la vista de lo expuesto y teniendo en consideración lo previsto en la mencionada Ley 49/2002, la fundación consultante desea conocer si está exenta el pago del Impuesto sobre Bienes Inmuebles y si dicha exención, en caso de tener derecho a ella, se puede aplicar con carácter retroactivo.
Para la exención del IBI, la entidad debe ser una entidad sin fines lucrativos del artículo 2 de la Ley 49/2002, cumplir los requisitos del artículo 3 de dicha ley, ser titular del inmueble y que este no esté afecto a explotaciones económicas no exentas del Impuesto sobre Sociedades. Es imprescindible haber optado por el régimen especial ante la AEAT y comunicar dicha opción al ayuntamiento competente. La exención se aplica desde el periodo impositivo que finalice con posterioridad a la comunicación al ayuntamiento, sin efectos retroactivos para periodos anteriores.
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