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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.
Cuestión planteada A efectos de alteración catastral y del Impuesto sobre Bienes Inmuebles, ¿cuál es la fecha en la que se considera que adquirió la propiedad del inmueble y cuál es el primer ejercicio fiscal en que ha de pagar el IBI como contribuyente?
La transmisión de la propiedad en subastas judiciales ocurre cuando se dicta el testimonio del Secretario Judicial que incluye el auto de adjudicación, pues actúa como título y modo de adquirir. El sujeto pasivo del IBI será quien ostente la titularidad del derecho de propiedad en la fecha de devengo (1 de enero). En el caso concreto, al ser el auto de 2019, el contribuyente será el nuevo titular desde el devengo del 1 de enero de 2020.
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