Author: Jaime Sardina Tortosa
The Supreme Court will rule on the administrative silence regime applicable to requests for declarations of special municipal interest or utility, which are necessary for the application of IBI tax rebates
07/21/2026
The conclusion of the court could have implications for other municipal taxes, in relation to which the regulations establish similar rebates. In the field of Real Estate Tax (IBI), it is common for local ordinances to establish rebates in cases where the activity conducted on the property is declared to be of special municipal interest […]