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EnglishWho pays the IBI when you buy a house?
The “Ley Reguladora de las Haciendas Locales” provides in Article 75 that: the Real Estate Tax is levied on the first day of the tax period which is the same as the calendar year, so the owner of the property on January 1 has to do the payment.
If a different agreement is reached between them, and the buyer doesn’t pay the tax, Hacienda will ask the seller to respond with his goods.
