Property Tax (IBI): possibility of requesting individual billing for co-owners

The management of local real estate taxes presents challenges when property is not owned by a single person. Recently, the Directorate General of Taxes (DGT) has clarified the situation of co-owners of property rights regarding the payment obligation for Property Tax (IBI).

What the DGT has resolved

The query concerned the possibility of a co-owner requesting the individual billing of IBI receipts for a shared property. The DGT has determined that co-owners of property rights over a property act as taxpayers. In this sense, there is a joint and several liability towards the Administration for the fulfillment of the tax obligations.

Under this regulatory framework, the DGT establishes that:

• The co-owner has the power to request that the City Council issue the corresponding receipts to them.
• It is possible to request the division of the tax assessment.
• To proceed with said division, the interested party must provide the personal details, address, and ownership share of the other liable parties.

What this means for you

If you own a property jointly with other natural persons, this ruling provides you with a tool to manage your tax burden independently. Instead of receiving a single global invoice that must be managed with the other co-owners, you can opt for the local administration to issue your proportional share.

This ability to request the division of the assessment allows for greater clarity in controlling your personal tax obligations, avoiding the joint management of a single receipt that covers the entire property.

What you should do

If you need to individualize your IBI payments, you must contact the corresponding City Council. For the request to divide the assessment to be effective, you must have the complete information of the other co-owners, including their identification details, tax address, and the percentage of ownership they hold in the property. It is recommended to assess the situation of each property and the willingness of the other owners before starting this administrative procedure.