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V0077-14 15 January 2014 · SG de Tributos Locales Criterion in force
OTRO · ibi

Request to split IBI tax assessments possible if co-owner details are provided

A taxpayer inquired about managing IBI (Property Tax) payments when co-owning an undivided property. The DGT ruled that all owners are liable taxpayers and that a split in the tax assessment may be requested, provided the details of the other liable parties are supplied.

The question raised

The consultant poses the following question:

The DGT's ruling

Each co-holder of the property right is a taxable person for IBI purposes. When several obligated parties are involved in the same taxable event, there is a joint and several liability towards the Administration. However, a division of the tax assessment may be requested provided that the personal data, address, and share of participation of the other obligated parties are provided to the Administration.

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