{"id":9002,"date":"2022-06-02T08:14:23","date_gmt":"2022-06-02T08:14:23","guid":{"rendered":"https:\/\/provisional.com.es\/toscanolex\/?p=9002"},"modified":"2022-06-02T08:14:27","modified_gmt":"2022-06-02T08:14:27","slug":"quien-paga-el-ibi-en-una-compraventa-el-comprador-o-el-vendedor","status":"publish","type":"post","link":"https:\/\/provisional.com.es\/toscanolex\/quien-paga-el-ibi-en-una-compraventa-el-comprador-o-el-vendedor\/","title":{"rendered":"QUIEN PAGA EL IBI"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>\u00bfQui\u00e9n paga el IBI en una compraventa: el comprador o el &nbsp;&nbsp;vendedor?<\/strong><strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Una de las dudas m\u00e1s frecuentes ante la compraventa de un inmueble es definir qu\u00e9 parte debe asumir el pago del IBI del a\u00f1o en que se produce la firma. \u00bfQui\u00e9n paga el IBI? \u00bfDebe abonar este impuesto el comprador o el vendedor? \u00bfInfluye el momento del a\u00f1o en el que se cierra la transacci\u00f3n?<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">QUIEN PAGA EL IBI<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A falta de pacto previo entre las partes (art\u00edculo 1255 del C\u00f3digo Civil), la normativa establece que el sujeto pasivo del impuesto es el propietario del inmueble en el momento del devengo; es decir a d\u00eda 1 de enero del a\u00f1o corriente. Por tanto, si no hay un acuerdo previo entre las partes paga el vendedor<strong><em>.<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No obstante, hay una doctrina del Tribunal Supremo sobre EL REPARTO PROPORCIONAL seg\u00fan la cual, podr\u00edamos concluir que, como norma general y, si no existe pacto contrario, ser\u00e1 el vendedor quien pague el IBI en la compraventa. Pero hay &nbsp;otra opci\u00f3n y es que \u00e9ste podr\u00e1 repercutirlo al comprador en proporci\u00f3n al tiempo que cada uno de ellos haya sido titular. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Eso s\u00ed, sea cual sea el mecanismo que se decida usar, es aconsejable indicar en el contrato de arras o de reserva la forma en que se repartir\u00e1 el pago del IBI y las condiciones en que se abonar\u00e1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En <strong><a href=\"https:\/\/provisional.com.es\/toscanolex\/contacto\/\">Toscanolex<\/a> <\/strong>somos especialistas en Derecho Inmobiliario y te ayudamos a solucionar tu problema legal, contacta con nosotros. SIGUENOS en nuestro <a href=\"https:\/\/www.instagram.com\/toscanolex\/\">Instagram<\/a> y <a href=\"https:\/\/www.facebook.com\/profile.php?id=100019351751194\">Facebook<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Who pays the IBI in a sale: the buyer or the seller?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">One of the most frequent doubts when buying and selling a property is to define which party must assume the payment of the IBI for the year in which the signing takes place. Should the buyer or the seller pay this tax? Does it affect the time of year in which the transaction is closed?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Who pays the IBI<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If is not any prior agreement (article 1255 of the Civil Code), the regulations establish that the taxpayer is the owner of the property at the time of accrual (that is, on January 1 of the current year). Therefore, if there is no prior agreement between the parties, the seller pays.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, according to a doctrine of the Supreme Court on THE PROPORTIONAL DISTRIBUTION, we could conclude that, as a general rule and, if there is no contrary agreement, it will be the seller who pays the IBI. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The other option is that it may pass it on to the buyer in proportion to the time each of them has been the owner. Of course, whatever the mechanism you decide to use, you have to indicate in the reservation contract how the payment of the IBI will be distributed and paid.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At Toscanolex we are specialists in Real Estate Law and we help you solve your legal problem, contact us.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfQui\u00e9n paga el IBI en una compraventa: el comprador o el &nbsp;&nbsp;vendedor? Una de las dudas m\u00e1s frecuentes ante la [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9003,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9002","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>QUIEN PAGA EL IBI<\/title>\n<meta name=\"description\" content=\"\u00bfQUIEN PAGA EL IBI? 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