Doctrine by topic · DGT Observatory

Joint and Several Liability: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2025

Current position

Co-owners of a property right over a real estate asset are taxpayers and are jointly and severally liable for the fulfillment of IBI (Real Estate Tax) obligations. It is possible to request a division of the tax assessment provided that the personal data, address, and share of participation of the other liable parties are provided. This division does not extinguish the joint and several liability towards the Administration.

The DGT's position has remained constant since 2014. All rulings confirm that co-ownership generates a joint and several obligation and establish the same requirements for requesting the division of the assessment. No changes in the interpretation of the rule have been detected.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V1123-25 26 Jun 2025

Co-owners may request transfer of IBI receipts to another co-owner

SG de Tributos Locales
hecho imponiblesujeto pasivocontribuyenteobligación solidariaderecho de propiedad TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 61TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 63
Affects CompanyExpat · Non-residentIndividual
V0586-24 9 Apr 2024

Proportional division of IBI payment among co-owners may be requested

SG de Tributos Locales
ibisujetos pasivosobligación solidariadivisión de la liquidaciónexención TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 61TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 62.4
Affects CompanyExpat · Non-residentIndividual
V3085-19 4 Nov 2019

Goodwill compensation for commercial agents is subject to VAT and Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas
indemnización por clientelacontrato de agenciarendimientos de actividades profesionalesautoliquidación complementariaobligación solidaria LIVA — Ley 37/1992 del IVA art. 75.Uno.2ºLIVA — Ley 37/1992 del IVA art. 78
Affects CompanyExpat · Non-residentIndividual
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