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The DGT responds that a right of way does not constitute a taxable event and the taxpayer is the property owner.
Cuestión planteada Se plantea quien debe ser considerado sujeto pasivo del impuesto y cómo debe distribuirse la carga tributaria.
El hecho imponible del IBI se constituye únicamente por la titularidad de la concesión administrativa, el derecho de superficie, el usufructo o el derecho de propiedad. La servidumbre no está incluida en esta enumeración cerrada de derechos, por lo que no genera el impuesto. El sujeto pasivo es el titular del derecho de propiedad. La distribución de la carga tributaria entre las partes es una cuestión de derecho común que debe resolverse según la escritura de servidumbre o pactos entre las partes, sin efectos tributarios.
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