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V3392-20 ·20 November 2020 ·consulta-vinculante Medium impact
Tax

The usufructuary is the sole taxpayer for IBI, though the charge may be passed on under common law

A usufructuary of a portion of a property asks whether they can pass on the IBI (Property Tax) to the bare owners and under what legal basis. The DGT responds that the usufructuary is the sole taxpayer for the tax and that the passing on of the charge is a matter of common law.

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2020-11-20PublishedPublished 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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