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A query was raised regarding whether an acquirer of a property through a judicial auction is liable for Property Tax (IBI) for periods prior to taking possession, or only from the moment possession is obtained. The Directorate General for Taxes (DGT) ruled that the obligation to pay arises from the accrual period following the date of the property transfer.
Cuestión planteada Si procede gravar al adquiriente con el Impuesto sobre Bienes Inmuebles de todos los períodos no prescritos pese a no haber adquirido la posesión y propiedad de dicho inmueble hasta la mencionada fecha, o solo los períodos a partir de los cuales se obtuvo la posesión de la vivienda.
La transmisión de la propiedad por adjudicación en subasta judicial se produce en la fecha en que se dicta el testimonio del Letrado de la Administración de Justicia con el auto de adjudicación. Por tanto, el adquirente será contribuyente del IBI desde el devengo siguiente a dicha fecha de transmisión.
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