IBI Tax withou License of firrst occupation

Does anyone know if i need to pay IBI tax if the license of first occupation is not thru yet?

In my legal opinion, you should not. The unit is not legal yest and therefore cannot generate the proper attached taxes.

Thanks

Thats what i thought. the license is due next month so  when i have it  i will go to the council but for now I will leave it and wait and see.

Thanks for your reply!!!

What about community fees? I have some friends who have lived in their property with no licence for years, they are being charged community fees and paying IBI & basura and on top of that have no access to the pool as the community has closed it down. 

Hi Maria,

Is it possible for you to quote the law involved. We do not have a Habitation Certificate and have been paying IBI in Mazarron for years. The same applies to our neighbours - several hundred homes. The major says that the two are not connected and that IBI is payable regardless of certificate. Thank you for your help.

Gail

Hi Maria,

Bringing this question back to the top in the hope that you can help.

Thanks, Gail

I have asked the planning specialist downstairs about this... and I am wrong, he is right, IBI can be accrued without First Occupation License being place. From a Consumer Law perspective... this is diffucult to eat:

http://www.eyeonspain.com/spain-magazine/licence-first-occupation.aspx

So when does IBI actually start?

If its when the developer makes the planning application, alot of people could be in the situation where there is no likely hood of their property being built yet still having to pay IBI on a property that doesn't exist!!!

confused of Axminster

As soon  as the Local Council register the property in the local registry of the Planning department as an individual new property. Sometimes it takes 4 or 5 years to issue the first bill for IBI payments, which as being a huge amount, can be paid in different instalments.

Best regards,

Maria L. de Castro

Thank you for your reply Maria.

Best wishes,

Gail

Is it not the case that the owner of the property at the begining of the year (January 1?) is liable for the IBI on a property?  We completed on our property in early February 2007 and weren't liable for the IBI for that year, but only from January 2008 (and payment wasn't due until September 2008).

Is that the case?  Or does that just apply to the area we are in and each municipality is different?

Hello Pitby:

They are actually two different concepts:

I was explaining about the moment the IBI tax "is born" ( once the property is registered by the Local Council)

and you are telling about  "its birthday"  every year, when the tax is generated: and yes, you are fully right and accurate, IBI Tax is acrued every year on the 1st of January, whoever is the owner of the property by that moment, pay the tax.  Generally seller and owner agrees on paying the IBI year quota of the transmission year in a proportionate way according to date and month when the house change hands.

Hope this clarifies.

Maria