Who pays the IBI, the local property tax, for the year in which the flat is sold? And what if the seller left bills unpaid?

As far as the town council is concerned, the bill for the whole year for the local property tax, the IBI, is owed by the seller, because the tax is due for complete years and is paid by whoever is the owner on 1 January. But, unless otherwise agreed, the seller can charge the buyer for the part of the bill corresponding to the days on which the flat already belongs to the buyer, according to the “Tribunal Supremo”, Spain's Supreme Court. Bills the seller left unpaid remain the seller's debt, but the flat is answerable for them even if it changes hands, so the buyer may end up paying them. That is why it is advisable to check this before signing and to agree that they will be paid or deducted from the price.

Alburquerque Abogados

José Manuel Alburquerque
Real estate

The bill for the year of the sale

The IBI is due for complete years and the bill belongs to whoever was the owner on 1 January, even if they sell in February. Between buyer and seller, the rules are as follows:

  • If nothing has been agreed, the seller can charge the buyer the share proportional to the days on which the buyer is the owner, from the deed to 31 December. The Supreme Court said so in 2016.
  • They can agree otherwise, for example that the seller will bear the whole bill. The prudent course is to put it in writing in the deposit agreement (“contrato de arras”) and in the deed.

For example, the IBI for 2026 is 730 euros, 2 euros a day. If the deed is signed on 1 July, the buyer is the owner for 184 days and, unless otherwise agreed, owes the seller 368 euros. This apportionment only applies between them. For the town council, the debtor for that bill is still the seller.

Bills the seller left unpaid

IBI debts belong to the seller, but the law charges the flat with their payment. This means that the flat is answerable for them even if it changes hands. If the seller does not pay them, the council may end up claiming them from the buyer, who will have to pay them so as not to lose the flat and can then claim them back from the seller. In general they are the bills for the last four years, although there may be more if the council has been pursuing the seller for them.

The notary must find out about any IBI debts on the flat and give warning of them in the deed, together with this liability attaching to the flat.

Before signing

  • Ask the seller for the last IBI bill paid. If in doubt, ask them for a certificate from the town council showing the flat's debts, which in Barcelona is issued by the “Institut Municipal d'Hisenda”, the city's municipal tax office.
  • Agree in the deposit agreement and in the deed that the seller will pay the debts before signing or that they will be deducted from the price to be paid there and then.
  • Put in writing how the bill for the year is to be shared.

Debts to the “comunidad de propietarios”, the owners' association, have their own rules and are a separate matter.

This answer is provided for educational purposes and offers initial guidance on the question raised. Every matter has its own circumstances and nuances that require individual assessment. For that reason, before taking decisions with significant consequences, it is advisable to consult a professional and not to rely solely on this information. Personalised advice makes it possible to apply these explanations to the specific case and to assess the options available with greater certainty.