If several people are joint owners, that is, they co-owners of a certain property, the law establishing the taxable event, states all of them as taxpayers of IBI.
With this, and according to the binding request of February 1, 2016, it solves the question then is required whether or not the division of receipt for Local Tax is possible.
According to the General Tax Directorate, the taxable event of the IBI will be made on the actual fact of the usufruct, that is, the one whom is using the property shall be the one paying for the properties taxes according to his rights.
However, any of the taxpayers, can request the division of the settlement between the different co-owners and forced tributaries. To do this, you must provide the Administration with the personal data and address of all the obligors; and the proportion of the right to hold on the property.
On the other hand, in the event of non-payment, even if it is only of a part of the settlement, the Administration would have the right to demand the amount thereof to any of the tributaries joint holders, under the joint obligation of all of them. Therefore, after expiry of the voluntary period, the part not paid by one of the holders may be required to any other, despite the debtor can be required to pay by the enforcement procedure. If the debt was satisfied by a different holder, the first is fully entitled to demand it from the defaulter in according to legal terms.
If you are co-owner of a property, and want to learn or proceed to the division of tax obligations, contact Daemi Zabalza & Associates advisors, who can study your case, establishing the best option for each client.