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A buyer of a plot of land asks whether they can be required to pay IBI (Property Tax) debts from years prior to the purchase. The DGT explains that two distinct mechanisms exist: a tacit legal mortgage covering the last two tax years, and subsidiary liability for all other non-prescribed debts.
Potential buyers must be aware that property tax liabilities can follow the property itself, potentially creating unexpected debt obligations.
The tax team reviews your specific situation.
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