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A co-owner requested that the City Council split the IBI (Property Tax) bill among all owners to avoid paying the full amount. The DGT ruled that, due to the existence of a usufruct, the usufructuary is the sole taxpayer for this tax.
Cuestión planteada ¿Cómo el Ayuntamiento puede dividir el recibo del IBI entre todos los copropietarios, para que no tenga que pagarlo todo la usufructuaria?
El hecho imponible del IBI se realiza por la titularidad de derechos según un orden de prelación, donde el usufructo excluye al derecho de propiedad. En caso de coexistencia de usufructo y propiedad, solo el usufructuario es sujeto pasivo del impuesto. Por tanto, no procede la división de la liquidación del IBI entre los distintos titulares. El usufructuario puede repercutir la carga tributaria a los demás titulares según las normas de derecho común.
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