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V0344-20 13 February 2020 · SG de Tributos Locales Criterion in force
OTRO · sujeto pasivo

Co-owners may request separate IBI tax assessments by providing details of other owners

A taxpayer inquired whether co-owners of a property can request individual IBI (Property Tax) receipts and how to challenge a refusal. The DGT ruled that it is possible to request a division of the tax liability, provided that the details and addresses of the other liable parties are supplied.

The question raised

Whether each owner, based on their percentage of ownership, has the right to request the City Council to issue as many receipts for the property as there are owners. And, in turn, in the event of a denial of the request by the City Council, what means of appeal may be available.

The DGT's ruling

Co-owners of a property are taxpayers for IBI purposes and are jointly and severally liable to the Administration. For the division of the tax assessment to proceed, it is indispensable that the applicant provides personal data, the address of the other liable parties, and their proportion of ownership. Likewise, all co-owners have the right to obtain certification proving the payment made.

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