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V2671-19 ·30 September 2019 ·consulta-vinculante Medium impact
Tax

The acquirer of real estate may be liable for unpaid IBI debts from non-prescribed fiscal years

A purchaser of two plots of land inquires whether they are liable for the 2016 IBI, which corresponds to the previous owner. The DGT responds that the acquirer is liable for all tax debts that have not become time-barred.

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2019-09-30PublishedPublished 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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