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The inquirer asks whether they must pay IBI based on the total value of their dwelling or only on 70% of the construction for the imputation of income in the IRPF. The DGT responds that, as they hold full ownership and there is no administrative concession over the dwelling, they must be taxed on the entirety of the asset.
Question posed: Whether they must pay the Real Estate Tax (IBI) on the total value of the asset or only on the 70% corresponding to the construction, for the purposes of the imputation of real estate income in the Personal Income Tax (IRPF).
The taxable event for IBI is determined by the right of ownership (full ownership) when other rights, such as an administrative concession, do not coexist. As it is not established that an administrative concession exists over the dwelling, the inquirer is a taxpayer for IBI regarding the entirety of the property. Therefore, the imputation of real estate income in the IRPF shall be carried out on the total cadastral value.
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