IBI council property tax

What is the IBI ?
All the properties in Spain are subject to an annual municipal tax at non standard rate levied yearly. This tax is calculated in accordance with cadastral value, location and town population.

Why is important to review the last IBI receipt ?
Firstly because the Notary could request it in the completion, it always show the cadastral reference, value for tax purposes and the most important thing is that the new owner could be obliged to pay the last unpaid receipts

What happens if the vendor didn't pay any IBI receipt ?
The new proprietor will be responsible because this tax is attached to the property so you will have to pay