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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.
Question raised: The question is raised as to who should be considered the taxable person and how the tax burden should be distributed.
The taxable event for the IBI is constituted solely by the ownership of the administrative concession, the surface right, the usufruct, or the property right. The easement is not included in this closed enumeration of rights, and therefore does not trigger the tax. The taxable person is the holder of the property right. The distribution of the tax burden among the parties is a matter of common law that must be resolved according to the easement deed or agreements between the parties, without tax effects.
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