I've received my property tax bill
The property tax is paid by whoever holds the right over the property (owner, life tenant…) on the date set by law.
What it taxes
Holding ownership, a life interest, surface rights or a concession over a property.
«Constituye el hecho imponible del impuesto la titularidad de los siguientes derechos sobre los bienes inmuebles rústicos y urbanos»
Who pays
Whoever holds the right.
«que ostenten la titularidad del derecho que, en cada caso, sea constitutivo del hecho imponible de este impuesto.»
Is something different in your case?
Tell us in your own words and we will tell you what applies to you, with the law in hand.
General information, not advice on your specific case. Text prepared with the help of artificial intelligence; every quotation is a verbatim extract from the official text and is checked against the BOE every night. Other common letters.