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V0586-24 9 April 2024 · SG de Tributos Locales Criterion in force
OTRO · ibi

Proportional division of IBI payment among co-owners may be requested

A taxpayer asks whether she can demand that the rural IBI be divided proportionally among the co-owners, after receiving a refusal on the grounds that the amount is less than €6. The DGT responds that it is possible to request the division provided that the data of the other liable parties and their share of participation are provided.

The question raised

Question raised: Requests clarification as to whether it is her right, pursuant to resolution V0399-16 and pursuant to article 37.5 of Law 58/2003, to demand from the Provincial Council of A Coruña the division of the corresponding rural IBI payment in a proportional manner for each of the co-owners.

The DGT's ruling

When several taxpayers are involved in the same taxable event, they are jointly and severally liable, but they may request the division of the assessment. For this division to proceed, the applicant must provide the Administration with the personal data and address of the other liable parties, as well as the proportion of participation of each. However, city councils have the power to establish exemptions based on a minimum amount in the net tax liability based on criteria of efficiency and economy.

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