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An owner of an undivided share in a property has enquired whether the Property Tax (IBI) bill can be split proportionally to their share. The Directorate-General for Taxes (DGT) has ruled that it is possible to request such a split, provided that the details of the other owners are supplied.
Cuestión planteada Si procede la división del recibo del IBI.
Cuando varios sujetos pasivos son cotitulares del derecho que genera el IBI, todos son obligados tributarios y responden solidariamente. Para que proceda la división de la liquidación, el solicitante debe facilitar a la Administración los datos personales y el domicilio de los demás obligados, junto con su proporción de participación. Esta división no extingue la responsabilidad solidaria de los obligados frente a la Administración.
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