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V0967-18 ·16 April 2018 ·consulta-vinculante Medium impact
Tax

The usufructuary is the liable party for IBI, even if their right only applies to part of the property

A query was raised regarding whether a usufructuary holding only 2% of an estate must pay the full amount of the IBI (Property Tax). The DGT ruled that, due to the priority of rights, the usufructuary is the sole liable party for the tax.

In 6 key points

How it affects those involved

This ruling clarifies that the usufructuary bears the full responsibility for IBI payments, regardless of the proportion of the property they hold, overriding the interests of the bare owner.

Lifecycle

2018-04-16PublishedPublished 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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