Answers for property owners
What happens if the property has an old IBI debt and the owner did not know?
We have seen it in a real sale: the debt belonged to a previous owner and surfaced at the last minute. Here is what is worth knowing.
SHORT ANSWER
The person liable for IBI debt is whoever owned the property when it arose. The current owner is secondarily liable: only if the authorities fail to collect from the original debtor. The limitation period is four years and is interrupted if the original debtor was properly notified. And the new owner does not pay late-payment interest or penalties.
IN THIS ARTICLE
This article comes from a recent case in a sale. We set it out as questions, just as the owner asked them.
Who is liable for the old debt?
The taxpayer (sujeto pasivo) who owned the property when the payment obligation arose. However, the current owner has secondary liability. If the authorities (in the province of Málaga, the Patronato de Recaudación Provincial, the provincial tax collection board) fail to collect from the original debtor after exhausting the legal procedures, they declare the debt uncollectable and start proceedings against the current owner.
Can it have expired?
IBI debt becomes time-barred after four years, counted from the authorities' last notification or from the issue of the original bill. But if the authorities duly notified the original debtor within the time limit, the limitation period is interrupted, even if the current owner was never notified. In that case, therefore, the debt has not expired for the current owner.
Do you have to pay interest and penalties?
When the authorities declare the original debtor insolvent and open new proceedings against the current owner, they must cancel the late-payment interest and penalties applied to the original bill.
A debt you did not know about can appear in the month of the signing. Check it before putting your home on the market.
Ask the Patronato about your pending bills.
What to do before selling
- Ask the Patronato or the town hall for a certificate showing you are up to date with IBI
- Keep the bills for the last few years
- Check the Nota Simple and look for tax charges and attachments
- If a debt appears, record it in the contract and deduct it from the price against a payment letter (carta de pago)
To understand the bill, read the IBI bill: what to look at. Discuss your case with a lawyer or tax adviser.
Frequently asked questions
Can the town hall claim a debt from many years ago?
Yes, if it has not expired. The limitation period is four years, but it is interrupted by notifications to the original debtor.
Do I pay the surcharges?
No. When proceedings are opened against the current owner, the authorities must cancel the late-payment interest and penalties.
How do I avoid it when selling?
By requesting a certificate showing the property is up to date with payments and by checking the Nota Simple before accepting an offer.
Who manages IBI in the province of Málaga?
The Patronato de Recaudación Provincial, with offices in Marbella, San Pedro Alcántara and Estepona.
About the author
Alfonso Lacruz
Naval engineer and market analyst. Over 25 years advising owners in Marbella and Benahavís. Publishes a monthly market analysis with Land Registry data.
Every case is different: before you sign or decide, confirm your situation with your own lawyer, notary or tax adviser.
Sources: Patronato de Recaudación Provincial de Málaga; General Tax Law (Ley General Tributaria); consolidated text of the Local Taxation Law (Ley Reguladora de las Haciendas Locales). Last updated: 24 October 2026.
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