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V1292-22 7 June 2022 · SG de Tributos Locales Criterion in force
OTRO · ibi

Transfer of ownership in judicial auctions occurs upon issuance of the adjudication order certificate

The inquirer asks when ownership is acquired and when Property Tax (IBI) must be paid following the adjudication of a property in a mortgage foreclosure. The DGT rules that the transfer takes place upon the issuance of the certificate of the adjudication order by the Court Clerk.

The question raised

For the purposes of cadastral alteration and Real Estate Tax, what is the date on which the ownership of the property is considered to have been acquired, and what is the first fiscal year in which the IBI must be paid as a taxpayer?

The DGT's ruling

The transfer of ownership in judicial auctions occurs when the testimony of the Judicial Secretary is issued, including the adjudication order, as it acts as both title and mode of acquisition. The taxable person for IBI shall be the holder of the property right on the accrual date (January 1). In the specific case, as the order dates from 2019, the taxpayer shall be the new owner from the accrual of January 1, 2020.

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