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An overview from Garrigues, Taxand Spain
Spain’s Supreme Court will consider the administrative silence regime that applies when a municipal council fails to respond within the legal deadline to a request for a declaration of special municipal interest or utility.
Such a declaration is required before certain Real Estate Tax (IBI) rebates can be granted. The Court will determine whether the absence of a decision means that the request is approved under the general positive administrative silence regime, or rejected under the rules governing tax benefits. Its decision could also affect similar rebates available under other municipal taxes.
Rafael Arizcun de Andrés and Jaime Sardina Tortosa from our Spanish member firm, Garrigues explore the issues before the Supreme Court and their wider implications for local taxation, which you can read here.
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