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A real estate construction company inquired whether it could apply for the IBI tax relief provided under Article 73.1 of the TRLRHL once works had already begun. The DGT ruled that the application must mandatorily be submitted prior to the commencement of works to be eligible for the benefit.
Cuestión planteada ¿La presentación de la solicitud de bonificación una vez iniciadas las obras supone la pérdida de la bonificación, incluso estando ejecutándose las obras con las pertinentes licencias municipales?
La bonificación del artículo 73.1 del TRLRHL es de carácter rogado y debe solicitarse antes del inicio de las obras. La normativa no prevé la posibilidad de solicitarla con posterioridad al inicio de las mismas, por lo que si no se hace en el momento indicado, se pierde el derecho a su disfrute. No es posible aplicar por analogía la posibilidad de solicitud posterior que sí existe en la bonificación del apartado 2 del mismo artículo.
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