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The consultant asks when the obligation to pay IBI arises after a property annexation. The DGT explains that the tax becomes due in the year following the date when the modification takes effect in the Catastro.
Question posed: Clarification is requested regarding the moment when the tax obligation arises in the IBI with respect to the increase in the surface area of the dwelling resulting from the aforementioned annexation.
Alterations to real estate property that require declaration to the Cadastre have effects on the IBI in the accrual period immediately following the moment they produce cadastral effects. The date of said effects shall be the date of the act or legal transaction that originated the modification. The City Council shall settle the tax for the tax period accrued in the year immediately following the date of cadastral effects.
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