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V0099-25 ·5 February 2025 ·consulta-vinculante Medium impact
Tax

The usufructuary must pay the IBI proportionally to their share in the real right

A query is made as to whether IBI receipts can be issued in the name of the other person when a partial usufruct exists. The DGT responds that both the usufructuary and the owner are taxable persons and must pay the tax according to their respective rights.

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2025-02-05PublishedPublished 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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