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A query was raised regarding who is liable for IBI when surface rights exist over part of a building: the owner or the holder of the surface rights. The DGT ruled that if horizontal division exists, they are treated as distinct assets; if not, the surface right supersedes the ownership right for tax purposes.
Cuestión planteada Pregunta si el titular del derecho real de superficie está obligado a pagar el impuesto en su parte proporcional según la escritura de división horizontal, o si por el contrario está obligado a pagar el concedente del derecho por toda la superficie, con independencia o no de la constitución de escritura de división horizontal.
Si existe división horizontal, el inmueble con el derecho de superficie se considera un bien distinto, siendo el titular de dicho derecho el único sujeto pasivo del IBI. Si no hay división horizontal, el hecho imponible se realiza únicamente por el derecho real de superficie, por lo que el titular de este es el único contribuyente, sin que el propietario deba pagar el impuesto aunque sea titular catastral.
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