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MEDIUM
FISCAL

IBI due upon increase in surface area in the following year

V2310-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2310-25
Published
27 Nov 2025

Summary

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.

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