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V2837-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

The holder of surface rights is the sole liable party for IBI when concurrent with ownership rights

A query was raised regarding who is liable for IBI when surface rights exist over part of a building: the owner or the holder of the surface rights. The DGT ruled that if horizontal division exists, they are treated as distinct assets; if not, the surface right supersedes the ownership right for tax purposes.

In 6 key points

How it affects those involved

This ruling clarifies the tax liability for IBI in cases of surface rights, distinguishing between scenarios with and without horizontal division.

Lifecycle

2021-11-16PublishedPublished 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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