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V0044-25 ·22 January 2025 ·consulta-vinculante Low impact
Tax

The IBI tax base for surface rights may be based on the cadastral value of the construction

The DGT clarifies that both land ownership and surface right generate the taxable event, each taxing its respective cadastral value.

In 6 key points

How it affects those involved

Property owners must account for both land and building values when calculating IBI tax liability.

Lifecycle

2025-01-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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