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V0071-23 ·20 January 2023 ·consulta-vinculante Medium impact
Tax

Bare owner is not liable for Property Tax (IBI) if a usufructuary holds rights over the property

A query was raised regarding who is liable for Property Tax (IBI) when one person holds bare ownership of 50% of a property and another holds the usufruct of the remaining 50%. The Directorate General for Tax (DGT) ruled that the liable parties are the usufructuary and the full owner, thereby excluding the bare owner.

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2023-01-20PublishedPublished 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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