I strongly recommend you watch the video IBI LIQUIDATION OF THE REGIME COMMUNITY PROPERTY, https://youtu.be/kdnKrYrO__o
Who must pay during the period between the dissolution of the community property and its liquidation?
The user of the family home in that period.
Reasons:
• For being the one who benefits from garbage collection and the ford.
• Regulatory regulations, articles 23.1 and 2 of Royal Legislative Decree 2/2004 of March 5, Consolidated Text of the Local Treasury Regulatory Law, which refers to taxpayers. 1. They are taxpayers of the rates, as taxpayers, natural and legal persons, as well as the entities referred to in article 35.4 of Law 58/2003, of December 17, General Tax: b) That request or are benefited or affected by local services or activities provided or carried out by local entities, in accordance with any of the assumptions provided for in article 20.4 of this law. 2. They will have the status of taxpayer substitutes: a) In the rates established for services or activities that benefit or affect the occupants of homes or premises, the owners of said properties, who may pass on, where appropriate, the fees to the respective beneficiaries.
• Analog application of articles 504 and 527.I of the Civil Code.
- 504 The payment of annual charges and contributions and those that are considered liens on the fruits will be paid by the usufructuary for the duration of the usufruct.
- 527.I If the user consumes all the fruits of the property belonging to another, or the one who has the right of habitation occupies the entire house, he will be obliged to cover the costs of cultivation, the ordinary maintenance repairs and the payment of taxes, of the same way as the usufructuary.
Copyright ABOGADA NATHALIE GONZALEZ Y MEDIADORA, Creator of OBJETIVO CERO VÍCTIMAS.
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