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A query was raised regarding who is liable for the Property Tax (IBI) in commercial ports and whether the Port Authority can pass this cost on to organisations occupying premises. The Directorate-General for Tax (DGT) clarifies that the taxable person depends on whether an administrative concession exists and establishes the conditions for passing on the tax burden.
Cuestión planteada ¿Quién es el sujeto obligado a soportar los tributos y demás gastos inherentes a la propiedad de los inmuebles? ¿Si la Autoridad Portuaria puede repercutir la cuota del IBI a los organismos de los servicios aduaneros y fiscales y los servicios de inspección SOIVRE de las Direcciones Territoriales y Provinciales de Comercio a los que cede los locales necesarios dentro del recinto portuario, de acuerdo con lo dispuesto en el artículo 58 de la Ley 55/1999?
En puertos comerciales sin concesión, la Autoridad Portuaria es sujeto pasivo sustituto y no puede repercutir la deuda al titular de la propiedad. No obstante, puede repercutir la parte de la cuota a quienes hagan uso de los bienes mediante contraprestación. Si existen concesiones, el concesionario es contribuyente por la parte concedida, mientras que la Autoridad Portuaria actúa como sustituto por la superficie no concesionada, sin poder repercutir al contribuyente original.
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