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V2111-23 19 July 2023 · SG de Tributos Locales Criterion in force
OTRO · ibi

New owners may be liable for IBI through tacit legal mortgage or subsidiary liability

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.

The question raised

It is asked whether such payments can be required without further specification.

The DGT's ruling

Regarding the tacit legal mortgage (current and immediately preceding fiscal years), it is not required to declare the debtor insolvent nor to declare the liability of the new owner. For debts from other non-prescribed fiscal years, real attachment applies, which requires declaring the principal debtor insolvent and processing the procedure for declaring the purchaser's subsidiary liability. In the latter case, late payment interest and late payment surcharges are excluded.

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