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V2410-23 ·7 September 2023 ·consulta-vinculante Medium impact
Tax

The holder of an administrative concession on property affected by the Coastal Law is the IBI taxpayer

A query was raised regarding whether an administrative concession over property affected by the Coastal Law is subject to IBI and who the liable person is. The DGT determines that the property is subject to the tax and that the concessionaire is the taxpayer.

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2023-09-07PublishedPublished 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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