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V0967-18 16 April 2018 · SG de Tributos Locales Criterion in force
OTRO · ibi

The usufructuary is the liable party for IBI, even if their right only applies to part of the property

A query was raised regarding whether a usufructuary holding only 2% of an estate must pay the full amount of the IBI (Property Tax). The DGT ruled that, due to the priority of rights, the usufructuary is the sole liable party for the tax.

The question raised

Cuestión planteada ¿Debe pagar el usufructuario parcial del 2% la totalidad del IBI?

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