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V1510-19 ·21 June 2019 ·consulta-vinculante Medium impact
Tax

Property tax (IBI) liability begins from the accrual period following the transfer date in auction adjudications

A query was raised regarding whether an acquirer of a property through a judicial auction is liable for Property Tax (IBI) for periods prior to taking possession, or only from the moment possession is obtained. The Directorate General for Taxes (DGT) ruled that the obligation to pay arises from the accrual period following the date of the property transfer.

In 6 key points

How it affects those involved

This ruling clarifies the tax liability timing for auction purchasers, establishing that the obligation to pay IBI starts from the first accrual period after the legal transfer of ownership, regardless of physical possession.

Lifecycle

2019-06-21PublishedPublished 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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