Skip to content
V2310-25 ·27 November 2025 ·consulta-vinculante Medium impact
Tax

IBI due upon increase in surface area in the following year

The consultant asks when the obligation to pay IBI arises after a property annexation. The DGT explains that the tax becomes due in the year following the date when the modification takes effect in the Catastro.

In 6 key points

Lifecycle

2025-11-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact