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V0399-16 1 February 2016 · SG de Tributos Locales Criterion in force
OTRO · hecho imponible

Property tax (IBI) bills can be split between co-owners if personal details are provided

Inquirers asked whether local councils must split IBI tax bills among the various owners of a property. The DGT ruled that it is possible to request a split assessment, provided that personal details, addresses, and the share of participation for each liable party are supplied.

The question raised

Whether city councils are obliged to divide the IBI receipt among the owners of the property, as well as in the various receipts generated by the city council.

The DGT's ruling

Co-holders of a right constituting the taxable event are taxpayers and are jointly and severally liable for payment. It is possible to request the division of the tax assessment pursuant to Article 35.7 of the General Tax Law, by providing the personal data, address, and proportion of each liable party. However, this division does not extinguish joint and several liability, so the Administration may demand payment for the non-payment of one co-holder from any of the others.

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