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REAL ESTATE, NEXUS GROUP, INFORMA

Consolidated text of the municipal finances

They are not taxable.

a) Roads, roads, other land routes and property in the maritime-terrestrial and hydraulic public domain, provided that they are of public use and free of charge for users.

b) The following real estate owned by the municipalities in which they are located

The public domain assigned to public use.

Those in the public domain related to a public service managed directly by the city council, except in the case of properties assigned to third parties for consideration.

Patrimonial assets, also excepting those transferred to third parties for consideration.

The following Properties will be exempt:

Those that are owned by the State, the autonomous communities or local entities that are directly affected, to citizen security and educational and prison services, as well as those of the State affected to national defense.

Communal property and neighboring mountains in common hands.

Those of the Catholic Church, in the terms provided in the Agreement between the Spanish State and the Holy See on Economic Affairs, of January 3, 1979, and those of legally recognized non-Catholic confessional associations, in the terms established in the respective cooperation agreements signed by virtue of the provisions of article 16 of the Constitution

Those of the Spanish Red Cross

The properties to which the exemption is applicable by virtue of international conventions in force and, on condition of reciprocity, those of foreign governments destined for their diplomatic, consular representation, or their official bodies.

The area of ​​the mountains populated with slow-growing species determined by regulation, whose main use is wood or cork, provided that the density of the trees is the proper or normal density of the species in question.

The land occupied by the railway lines and the buildings located on the same land, which are dedicated to stations, warehouses or any other essential service for the operation of said lines. Therefore, catering, entertainment, commercial and entertainment establishments, houses for employees' dwellings, management offices and manufacturing facilities are not exempt.

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