Can you apply bonuses on the IBI in social rental housing?

The DGT considers that social rental housing does not constitute the place where public or private entities engaged in the rental of houses develop their economic activity, so that the bonus provided for the properties in which economic activities are carried out is not applicable. be declared of special interest or municipal utility.

It is questioned whether it can be applied to social rental housing (of public or private entities whose corporate purpose is the social leasing of housing) the bonus in the IBI of up to 95% of the quota in favor of real estate in which activities are carried out economic activities that are declared of special interest or municipal utility.

According to the LHL, the requirements for its application are:

• that the bonus is approved by fiscal ordinance;
• that they are real estate in which economic activities are developed that are declared of special interest or municipal utility;
• that such declaration be agreed upon by the plenary session of the municipal corporation by simple majority of its members; Y
• upon request of the taxpayer.

In addition, it is required that in the properties object of the bonus economic activities be developed whose declaration of special interest or municipal utility has its origin in the concurrence of social, cultural, historical-artistic or employment promotion circumstances.

The DGT clarifies in the first place that it is about urban real estate for residential use (housing) and, therefore, does not develop in them any type of economic activity, regardless of whether they may be properties that form part of the assets of a public or private entity, and that can be considered affectionate or linked to an economic activity, in this case, the lease of real estate.

Next, this body needs to distinguish between the expression “real estate in which economic activities are developed” and “real estate that is the object of an economic activity”, since there is another bonus on this tax, in this case mandatory, applicable to the properties that constitute the object of the activity of the companies of urbanization, construction and real estate promotion, both new construction and rehabilitation.

This bonus is applicable to the real estate property that is the object of said economic activities, that is, to the properties that are urbanized, built and intended for sale by the urbanization, construction and real estate development companies.

Therefore, the DGT concludes that the first bonus exposed does not apply to this case, since real estate does not constitute the place where public or private entities engaged in the rental of housing develop their economic activity. He adds that any other interpretation would imply the analogical application of this tax benefit, which is expressly prohibited.

Consultation DGT V377 / 2019 of February 21, 2019. EDD 2019/12597