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The DGT states that the usufructuary is liable for the IBI as the taxpayer at the time of assessment.
Question raised 1. Regarding the 2024 IBI, who is the person liable for payment? Is it the legatee (the granddaughter), who has acquired full ownership following the death of the usufructuary, or is it the children of the deceased (the consultant's father), who, despite being heirs, respect the legacy and will not acquire ownership of the property.
El IBI se devenga el 1 de enero de cada año y el sujeto pasivo es quien ostente la titularidad del derecho que constituye el hecho imponible en esa fecha. Los cambios de titularidad tienen efectos en el devengo inmediatamente posterior al momento en que produzcan efectos catastrales. Por tanto, si el usufructuario fallece durante el año, el obligado al pago de ese ejercicio es el propio usufructuario. La consolidación de la propiedad en favor del nudo propietario tendrá efectos en el devengo del año siguiente.
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