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V0399-16 ·1 February 2016 ·consulta-vinculante Medium impact
Tax

Property tax (IBI) bills can be split between co-owners if personal details are provided

Inquirers asked whether local councils must split IBI tax bills among the various owners of a property. The DGT ruled that it is possible to request a split assessment, provided that personal details, addresses, and the share of participation for each liable party are supplied.

In 6 key points

How it affects those involved

Co-owners of property can manage their tax liabilities individually by requesting separate assessments, provided they supply the necessary documentation to the local tax authority.

Lifecycle

2016-02-01PublishedPublished 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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