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V0475-18 21 February 2018 · SG de Tributos Locales Criterion in force
OTRO · hecho imponible

The usufructuary is the taxpayer for IBI when usufruct and ownership coexist

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.

The question raised

How should the IBI receipt be issued by the City Council to the cadastral owners of the property? Who are the persons liable for the payment of the tax, given the legal status of the property?

The DGT's ruling

The taxable event for the IBI is triggered by the ownership of specific rights following a order of precedence. If the rights of usufruct and ownership coexist, the taxable event is triggered only by the usufruct, excluding the owner. Therefore, the taxpayer shall be the usufructuary, even if their right only pertains to a part of the property. Bare ownership does not constitute an element of the taxable event.

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