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V0075-25 ·3 February 2025 ·consulta-vinculante Medium impact
Tax

The taxable person for the 2024 IBI is the holder of the right that constitutes the taxable event as of January 1

The DGT states that the usufructuary is liable for the IBI as the taxpayer at the time of assessment.

In 6 key points

How it affects those involved

The liability for IBI falls on the usufructuary at the time of assessment, regardless of whether the granddaughter acquires full ownership or the heirs inherit.

Lifecycle

2025-02-03PublishedPublished 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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