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A co-owner asks whether they can pay IBI receipts issued in the name of another co-owner. The DGT responds that, as co-owners, all are liable taxpayers and jointly and severally liable for payment.
Cuestión planteada Se plantea si puede pagar los recibos del IBI de dicho inmueble.
Los cotitulares del derecho de propiedad sobre un inmueble son sujetos pasivos a título de contribuyente y están obligados solidariamente frente a la Administración al cumplimiento de las prestaciones del IBI. Por tanto, el consultante puede solicitar al Ayuntamiento que le gire los recibos. Asimismo, puede solicitar la división de la liquidación aportando los datos personales, domicilio y cuota de participación de los demás obligados.
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