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V0859-18 27 March 2018 · SG de Tributos Locales Criterion in force
OTRO · ibi

Statute of limitations for demanding payment of settled IBI begins after the voluntary payment period ends

A query was raised regarding whether the statute of limitations for the 2013 IBI began at the time of accrual or upon the conclusion of the voluntary payment period. The DGT clarifies that, once the tax has been assessed, the period for demanding collection commences the day after the voluntary payment deadline expires.

The question raised

Question posed: Whether the prescription period for the IBI begins on the day of accrual and therefore the 2013 IBI would prescribe on 01/01/2017, or on the day the voluntary payment period ends. The City Council argues that in March 2017, the prescription of said tax is not applicable since the 2013 IBI receipt was included in the collection register and the notification of said register was carried out by edict published in the corresponding official bulletin on 26/03/2013, a publication that interrupts the prescription. Said edict establishes a voluntary payment period from 20/09/2013 to 20/11/2013, with this latter date acting as the reference for the calculation of the prescription period, which would end on 20/11/2017.

The DGT's ruling

In taxes collected periodically via receipt, such as the IBI, the period for determining the debt (assessment) begins at the accrual. However, the period for demanding payment of debts already assessed begins the day following the end of the voluntary payment period. In the case analyzed, the right to demand payment of the 2013 IBI had not prescribed in March 2017 because the calculation began on November 21, 2013.

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