MEDIUM
FISCAL

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

V0099-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0099-25
Published
5 Feb 2025

Summary

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.

In 6 key points

Lifecycle

2025-02-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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