The Supreme Court (TS) has ordered the Seville City Council to provide the Andalusian Council for Transparency and Data Protection “as soon as possible” with a list of publicly owned real estate located in that city and exempt from pay the real estate tax, known as IBI.


The Contentious-Administrative Chamber of the Supreme has resolved, in a sentence consulted by Europa Press, to uphold the appeal of the Andalusian Transparency Council and annul both the sentence of the TSJ of Andalusia and that of the Contentious Court Number 7 of Seville, which they considered that they should protect such data by law.

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

In November 2020, the Superior Court of Justice (TSJ) of Andalusia, through its Contentious-Administrative Chamber, rejected the appeal presented by the Andalusian Council of Transparency against the Sevillian court ruling that had partially estimated the allegations of the Seville City Council.

Ownership Protection

Three years earlier, the Transparency and Data Protection Council had partially accepted a request made by the person in charge of the Andalucía Laica association and summoned the Sevillian town hall to detail the “real estate that is exempt from paying the IBI” and “of their addresses , amount and legal cause of that exemption, as well as the ownership of the same in the event that it falls on the State, the autonomous communities and local entities.

The Contentious Court Number 7 of the Andalusian capital annulled said resolution of the Transparency Council as it was not “in accordance with law”, since article 95 of the General Tax Law establishes a special regime that prohibits the transfer and communication to third parties of tax data, according to the judge’s ruling.

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 natural or legal persons, ” as well as the cadastral value and the cadastral values ​​of the land and, where appropriate, of the construction of the individualized real estate”.