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A usufructuary of a portion of a property asks whether they can pass on the IBI (Property Tax) to the bare owners and under what legal basis. The DGT responds that the usufructuary is the sole taxpayer for the tax and that the passing on of the charge is a matter of common law.
Cuestión planteada Pregunta si tiene derecho a repercutir la carga tributaria sobre el resto de titulares de derechos del inmueble y bajo qué fundamento legal podría hacerlo.
En la concurrencia de usufructo y propiedad, solo se realiza el hecho imponible por el derecho de usufructo, siendo este el único sujeto pasivo del IBI. La existencia de usufructo excluye al propietario del impuesto, incluso si el usufructo solo recae sobre una parte del inmueble. El sujeto pasivo tiene la facultad de repercutir la carga tributaria soportada sobre los demás titulares conforme a las normas de derecho común.
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