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A query was raised regarding whether Catholic Church entities can apply the ICIO (Tax on Construction, Installations and Works) exemption to real estate works intended for religious activities or state-subsidised teaching. The DGT confirms that these activities are non-economic and thus qualify for the exemption, though separate accounting is required for mixed-use properties.
Cuestión planteada - Si el ejercicio de actividades por alguna de las entidades mayores de la Iglesia Católica a las que se refiere el apartado 1 del artículo IV del Acuerdo, que tengan una finalidad estrictamente religiosa, no puede calificarse como una actividad económica, a los efectos de lo dispuesto en el artículo 107.1 del Tratado de Funcionamiento de la Unión Europea y, por consiguiente, resulta de aplicación la exención en el ICIO por las obras, reformas y construcciones realizadas en inmuebles que se destinen al desarrollo de tales actividades.
Las obras en inmuebles destinados a fines estrictamente religiosos están exentas de ICIO por no ser actividades económicas. La exención también aplica a la enseñanza en régimen de concierto educativo y sus actividades complementarias. Si el inmueble tiene un uso mixto (económico y no económico), la exención se aplicará proporcionalmente, siendo necesaria la llevanza de contabilidad separada para evitar subvenciones cruzadas. Para determinar el porcentaje de exención en usos mixtos, se pueden usar criterios razonables como metros cuadrados o unidades escolares, cuya valoración corresponde a la administración.
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