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V2671-19 30 September 2019 · SG de Tributos Locales Criterion in force
OTRO · ibi

The acquirer of real estate may be liable for unpaid IBI debts from non-prescribed fiscal years

A purchaser of two plots of land inquires whether they are liable for the 2016 IBI, which corresponds to the previous owner. The DGT responds that the acquirer is liable for all tax debts that have not become time-barred.

The question raised

Question posed: Whether both spouses are legally liable for this debt, or if, conversely, pursuant to Article 78 of the General Tax Law, they are only liable for the years 2017 and 2018, with such liability for the year 2016 falling upon the financial institution.

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