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A buyer of a plot of land asks whether they can be required to pay IBI (Property Tax) debts from years prior to the purchase. The DGT explains that two distinct mechanisms exist: a tacit legal mortgage covering the last two tax years, and subsidiary liability for all other non-prescribed debts.
Cuestión planteada Se plantea si se le puede requerir dichos pagos sin más especificación.
Para la hipoteca legal tácita (ejercicios actual e inmediatamente anterior), no se requiere declarar fallido al deudor ni declarar la responsabilidad del nuevo titular. Para las deudas de otros ejercicios no prescritos, se aplica la afección real, lo que exige declarar fallido al deudor principal y tramitar el procedimiento de declaración de responsabilidad subsidiaria del adquiriente. En este último caso, se excluyen los intereses de demora y el recargo de apremio.
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