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A query is made as to whether IBI receipts can be issued in the name of the other person when a partial usufruct exists. The DGT responds that both the usufructuary and the owner are taxable persons and must pay the tax according to their respective rights.
Question posed: It is asked whether the receipts can be issued in the name of the other person.
When the right of usufruct and the right of ownership coexist over an immovable property, the taxable event is triggered by both rights. Therefore, there are two taxable persons obligated to pay the tax for their respective rights. The usufructuary must meet the tax debt in proportion to their share in the real right of usufruct.
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