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V0589-19 20 March 2019 · SG de Tributos Locales Criterion in force
OTRO · ibi

Request to split IBI tax bills possible if other co-owners' details are provided

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.

The question raised

Whether the division of the IBI receipt is permissible.

The DGT's ruling

When several taxpayers are co-owners of the right that generates the IBI, all are tax debtors and are jointly and severally liable. For the division of the assessment to proceed, the applicant must provide the Administration with the personal data and address of the other debtors, along with their proportion of participation. This division does not extinguish the joint and several liability of the debtors towards the Administration.

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