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V2812-19 11 October 2019 · SG de Tributos Locales Criterion in force
OTRO · iivtnu

Sale of properties in historic centres may be exempt from IBI if conservation works are proven

A query was raised regarding whether the sale of dwellings in cultural heritage zones and protected urban centres is exempt from the IBI (IIVTNU). The DGT ruled that the exemption requires proof that the owner has carried out conservation, improvement, or rehabilitation works on the property.

The question raised

Whether the sale of dwellings included in cultural heritage zones and urban centers considered protected Historical Heritage is exempt from the IIVTNU.

The DGT's ruling

The exemption provided in Article 105.1.b) of the TRLRHL applies to the transfer of assets within Historical-Artistic Complex perimeters or assets individually declared of cultural interest. For this to proceed, it is necessary to certify that conservation, improvement, or rehabilitation works have been carried out by the owners. The tax ordinance may regulate substantive and formal aspects, but it cannot undermine the legal exemption nor establish requirements not provided for in the Law.

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