Friday, March 29

The Supreme Court orders the Seville City Council to report on publicly owned real estate exempt from paying IBI


The Supreme Court has ordered the Seville City Council to report on the real estate of the municipality that is exempt from the payment of the Real Estate Tax (IBI). The room has prevailed the General Transparency Law against the confidentiality of tax data.

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In the sentence, the magistrates put an end to a dispute between the Council for Transparency and Data Protection of Andalusia and the Consistory, annulling both the sentence of the Superior Court of Justice of Andalusia and that of the Contentious Court Number 7 of Seville, which they considered that the law should protect such data.

For the Supreme Court, nothing prevents the city council from providing Transparency with information on the real estate of the State, the Autonomous Communities, local councils or those of foreign countries located in Seville that “enjoy” that privilege and “the cause of said benefit, as well as as the amount of the exemption, to the extent that they do not constitute protected data”.

In 2017 the Andalusian Transparency Council determined that the City Council should offer this information, but the Consistory appealed to the courts, which ruled in favor in 2020, since they considered that the General Tax Law should be applied, which “regulates reserved access to tax data”.

The decision of the Office has been overturned by the Supreme Court, which considers that the rule does not exempt the application of the Transparency Law, it cannot violate the citizen’s right to public information, since they consider that it responds to a legitimate or public interest.

According to article 51 of the Cadastre Law, which includes the sentence of July 18, “the name, surnames, company name, identification code and address of those who appear registered as owners” are protected, whether individuals or legal entities, ” as well as the cadastral value and the cadastral values ​​of the land and, where appropriate, of the construction of the individualized real estate”.



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