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MEDIUM
FISCAL

Co-owners may request transfer of IBI receipts to another co-owner

V1123-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1123-25
Published
26 Jun 2025

Summary

A co-owner asks whether they can pay IBI receipts issued in the name of another co-owner. The DGT responds that, as co-owners, all are liable taxpayers and jointly and severally liable for payment.

In 6 key points

Lifecycle

2025-06-26PublishedPublished 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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