{"id":18310,"date":"2024-07-04T09:06:52","date_gmt":"2024-07-04T07:06:52","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=18310"},"modified":"2024-07-04T09:07:02","modified_gmt":"2024-07-04T07:07:02","slug":"ibi","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/en\/ibi\/","title":{"rendered":"\u00bfQui\u00e9n es el sujeto pasivo del impuesto sobre bienes inmuebles cuando la titularidad catastral y la registral no coinciden?"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch\" style=\"width:calc( 100% + ) !important;max-width:calc( 100% + ) !important;margin-left: calc(- \/ 2 );margin-right: calc(- \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\" style=\"background-position:center top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-color:#002169;border-width: 0px 0 0px 50px;border-color:#002169;border-style:solid;padding: 0px 0px 0px 0px;\"><div ><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-zoomin\" style=\"max-width:400px;\"><img decoding=\"async\" width=\"2000\" height=\"1382\" title=\"immoble\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/07\/immoble.jpg\" alt class=\"img-responsive wp-image-18315\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/07\/immoble-200x138.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/07\/immoble-400x276.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/07\/immoble-600x415.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/07\/immoble-800x553.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/07\/immoble-1200x829.jpg 1200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/07\/immoble.jpg 2000w\" sizes=\"(max-width: 640px) 100vw, 2000px\" \/><\/span><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:100% !important;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : calc( 0.013333333333333 * calc( 100% - no ) );padding-bottom : 0px !important;padding-left : 0px !important;margin-left : no;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:40% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : calc( 0 * calc( 100% - no ) );margin-left : no;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : no;margin-left : no;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_3 1_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 30px 0px 0px 0px;\"><style type='text\/css'>.reading-box-container-1 .element-bottomshadow:before,.reading-box-container-1 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-1 fusion-animated\" data-animationType=\"fadeInLeft\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\" style=\"margin-top:30px;margin-bottom:30px;\"><div class=\"reading-box\" style=\"background-color:#ffffff;border-width:5px;border-color:#ffffff;border-left-width:5px;border-left-color:var(--primary_color);border-style:solid;\"><h2>\u00bfQui\u00e9n es el sujeto pasivo del impuesto sobre bienes inmuebles cuando la titularidad catastral y la registral no coinciden?<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">04\/07\/2024<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 30px !important;padding-right : 0px !important;margin-right : 5.76%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 5.76%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 5.76%;margin-left : 5.76%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_2_3 2_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 75px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p>El IBI es un impuesto municipal que grava la titularidad de una serie de derechos que recaen sobre los bienes inmuebles r\u00fasticos y urbanos y sobre los inmuebles de especiales caracter\u00edsticas. Los sujetos pasivos del impuesto son, por tanto, aquellos que ostentan la titularidad del derecho que, en cada caso, sea constitutivo del hecho imponible del impuesto (derecho de propiedad, usufructo, concesi\u00f3n administrativa, etc.).<\/p>\n<p>El IBI se gestiona a partir de la informaci\u00f3n contenida en el padr\u00f3n catastral, que se forma por el Catastro y se remite a los Ayuntamientos anualmente.<\/p>\n<p>Ante discrepancias sobre la titularidad del derecho constitutivo del hecho imponible del impuesto, entre los datos del padr\u00f3n catastral y los del Registro de la Propiedad, el Tribunal Supremo ha establecido que, en el caso de fincas respecto de las cuales conste la referencia catastral en el Registro de la Propiedad, prevalecer\u00e1 y deber\u00e1 tomarse en consideraci\u00f3n la titularidad que conste en dicho Registro, salvo que la fecha del documento en virtud del cual se produce la incorporaci\u00f3n de la titularidad del derecho en cuesti\u00f3n al Catastro sea posterior al t\u00edtulo inscrito en el Registro de la Propiedad.<\/p>\n<p>No obstante, recuerde que si se ha visto en una situaci\u00f3n similar, puede dirigirse a <strong>Cud\u00f3s Consultors<\/strong> y le asesoraremos con la m\u00e1xima seguridad y garant\u00eda para iniciar los tr\u00e1mites correspondientes.<\/p>\n<p><strong>Nerea Villa Vicente<\/strong><br \/>\nAsesora jur\u00eddica del Departamento de Derecho P\u00fablico de Cud\u00f3s Consultors.<\/p>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 75px !important;padding-right : 0px !important;margin-right : 2.88%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 2.88%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 2.88%;margin-left : 2.88%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":18315,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85,94],"tags":[],"class_list":["post-18310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-en","category-inmobiliaria-en"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/18310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/comments?post=18310"}],"version-history":[{"count":2,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/18310\/revisions"}],"predecessor-version":[{"id":18324,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/18310\/revisions\/18324"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media\/18315"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media?parent=18310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/categories?post=18310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/tags?post=18310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}