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A query was made regarding who is liable for IBI when one person holds the usufruct of one part and ownership of another. The DGT ruled that, due to the priority of rights, the usufructuary is the taxpayer.
Cuestión planteada ¿Cómo debe emitirse el recibo del IBI por parte del Ayuntamiento a los titulares catastrales del inmueble? ¿Quiénes son los sujetos obligados al pago del tributo, dada la situación jurídica del inmueble?
El hecho imponible del IBI se realiza por la titularidad de derechos específicos siguiendo un orden de prelación. Si coexisten el derecho de usufructo y el de propiedad, solo se realiza el hecho imponible por el usufructo, excluyendo al propietario. Por tanto, el sujeto pasivo será el usufructuario, incluso si su derecho solo recae sobre una parte del inmueble. La nuda propiedad no constituye elemento del hecho imponible.
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