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V0607-19 22 March 2019 · SG de Tributos Locales Criterion in force
OTRO · hecho imponible

Single IBI bill may group multiple rural properties for the same taxpayer

A property owner inquired whether receiving a single IBI bill covering both her exclusive properties and those held in co-ownership was correct. The DGT ruled that this practice is legal, as municipalities are permitted to group tax quotas into a single document when dealing with rural assets located within the same municipality.

The question raised

Whether it is correct for different ownerships of several rural properties to be included in a single IBI receipt.

The DGT's ruling

The taxpayers of the IBI are the holders of the property right. In the event of co-ownership, the co-holders are jointly and severally liable to the Administration. Municipalities have the power to group all tax quotas relating to the same taxpayer into a single collection document when dealing with rural assets located in the same municipality.

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