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A company inquired whether it was required to pay Property Tax (IBI) on a municipal building managed through an administrative concession. The Directorate-General for Taxes (DGT) ruled that the concessionaire is the taxpayer liable for the tax and may be assessed for non-prescribed periods.
Cuestión planteada Si, siendo el Ayuntamiento el titular del edificio y cobrando un canon anual por el contrato de concesión administrativa, está obligada la entidad consultante al pago del IBI. En caso afirmativo, si solo estaría obligada desde el momento de la notificación y no con efectos retroactivos.
La titularidad de una concesión administrativa sobre un servicio público al que esté afecto un inmueble constituye el hecho imponible del IBI. El sujeto pasivo es la entidad concesionaria por ser la titular de dicho derecho. Al ser el IBI un tributo de cobro periódico por recibo, el plazo de prescripción para determinar la deuda comienza el día del devengo. La Administración puede liquidar los periodos impositivos no prescritos.
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