Real Estate Tax Exemptions: Heritage, Infrastructure, and Legal Entities

Specific Property Tax Exemptions and Conditions

...on 4 December of that year.

Entities and Properties Eligible for Exemption

5. Non-Catholic Religious Associations: The non-Catholic religious associations legally recognized, which shall establish cooperation agreements referred to in Article 16 of the Constitution, in terms of the agreement here.
6. The Spanish Red Cross.
7. Foreign Governments: To foreign governments for diplomatic or consular representation, or its agencies, on condition of reciprocity and under international conventions in force.
8. International Convention Entities: Those agencies or entities to which the exemption is applicable under international conventions.

9. Railway Infrastructure Exemptions and Limitations

   The land occupied by the railway lines and buildings nestled in the same area, which are dedicated to stations, warehouses, or any other service essential to the operation of such lines.

   Important Limitation: The following are not exempt:

   • The hospitality industry, entertainment, shopping, and recreation facilities.
   • Homes for employee housing.
   • Offices or manufacturing facilities.

10. Cultural Interest Properties and Historical Heritage Status

    Properties declared as individual landmarks or historic gardens of cultural interest, by Royal Decree in the manner prescribed by Article 9 of Law 16/1985 of 25 June, and registered with the Registrar-General referred to in Article 12 as members of the Spanish Historical Heritage, as well as the additional provisions included in the first, second, and fifth of the Act.

    This exemption will not reach any kind of urban properties located within the perimeter boundaries of the archaeological sites and historic sites and globally integrated into them, but only to those who meet the following conditions:

    • Archaeological Zones: Including an object of special protection in the instrument in urban planning referred to in Article 20 of Law 16/1985 of 25 June.
    • Sites or Historic Areas: Which have a length less than fifty years and are included in the catalog under Article 86 of the Urban Planning Regulation as an object of comprehensive protection as provided in Article 21 of Law 16/1985 of 25 June.

11. Tax Base Thresholds for Urban and Rustic Properties

    Items of urban nature whose tax base is less than 100,000 pesetas, and the rustic nature, where the tax base for all rustic property situated in the municipality for each liable person is less than 200,000 pesetas. These limits may be amended by the Law on the State Budget for each year.

12. Exemptions for Private Educational Centers

    Private schools placed under the educational concerts, while maintaining their status as fully or partly agreed centers.