The Real Estate Tax (IBI), an annual and municipal tax, will be charged to the person who is registered as the owner of the property on January 1, even if the apartment is to be sold shortly after and even when the charge is made after the sale. .
Specialists in the after-sale of real estate, they advocate agreeing that payment be made proportionally.
More than anything because there is a ruling from the Supreme Court, number 409/2016, appeal 2110/2014, from the Civil Chamber, which allows the seller who has paid the IBI to pass on the proportional part of the tax to the buyer, depending on the time that each one has held the proprietary ownership, as long as nothing different has been agreed upon.
The process to recover the proportional part of the IBI should be quick and simple, through a monitoring procedure in the Court that has jurisdiction, although it may depend on the amount requested and the case in question.
The voluntary payment period for the IBI will depend on each municipality. Taking this into account, the parties may consider several ways to distribute this tax and leave it reflected in the purchase and sale contract.
A common agreement today is to agree on an advance payment of the amount directly to the previous owner, so that he or she will already have the money once the City Council issues the tax. It is also possible to wait for payment and then reimburse the amount owed.
Some municipalities accept split changes of ownership, so that both can make the payment independently.