Hacienda has made clear a common doubt that usually occurs in inheritances when they exist Housing with usufruct: Who should assume the payment of the Real Estate Tax (IBI) when the usufructuary and the nuda property are consolidated.
The doubt was resolved in a binding consultation of February 2025, in which she raised to the General Directorate of Taxes (DGT) the case of a woman who had legacy in 2014 her granddaughter owned 50% of a house, attributing to her husband the usufruct life of that half and the full property of the other 50%. In February 2024 he died and the granddaughter consolidated the full sleeping of the house, becoming the owner of 100%.
The question was if the 2024 IBI had to pay the granddaughter as a new full owner or the children Heirs of the deceased.
The IBI of the year of death have to pay the heirs
The DGT recalls that the IBI is regulated in articles 60 to 77 of the consolidated text of the Local Haciendas Law (TRLRHL) that establishes that the tax is accrued on January 1 of each year (art. 75). This means that the person who is the holder of a real right over the property at that date is the taxpayer of the tax throughout the year.
In this case, on January 1, 2024, the grandfather still lived, and was the holder of both the life usufruct of half of the property and the full property of the other half, so it was he who had to pay IBI of that exercise. His death in February does not alter that obligation, since the tax is accrued throughout the year and when the deceased of his payment is responsible, after his death, it will be the inheritance who has to take charge, that is, his children who were the heirs.
The DGT adds that the consolidation of the domain produced after the extinction of the usufruct benefits the granddaughter, which becomes the owner of 100% of the property. However, his obligation as a taxpayer of the IBI begins as of January 1, 2025, since it is on that date when he already has the full property at the time of accrual of the tax.