In inheritances not yet shared, the payment of Municipal Property Tax (IMI) falls on an often forgotten figure: the head of the couple. It is this person who assumes responsibility for representing the estate and fulfilling the tax obligations associated with the assets left by the deceased, including paying the tax.
According to the Tax and Customs Authority (AT), “while the division is not made, it is the head of the couple who represents the inheritance before the AT and ensures compliance with tax obligations”.
The explanation was shared by the Tax Authority itself through an informative publication, which clarifies that the payment of IMI on properties included in an undivided inheritance is the responsibility of the person designated for that role.
Who is the head of the couple
The figure of the head of the couple is provided for in the Civil Code and has a central role in the administration of inheritance. According to article 2079, it is considered “the normal administrative body”, responsible for managing the assets until the sharing is completed.
This is a non-transferable position, which only ends with the effective division of the assets among the heirs.
The head of the couple manages all the deceased’s assets and, if the deceased was married under a community regime, also the couple’s common assets. It is also a free position, unless it is held by an executor, as indicated in article 2095 of the Civil Code.
According to article 2080, priority in designating the head of the couple is attributed to the surviving spouse. If the position does not exist or cannot be held, the law establishes a successive order of preference among the remaining heirs. Still, Article 2084 allows everyone to reach agreement and choose someone else to perform that role.
What happens if no one wants the job?
Heirs are not always willing or able to assume this responsibility. In these cases, article 2085 of the Civil Code provides for the possibility of excuse and, if everyone presents it or is removed from office, the court must appoint a new head of the couple.
The law also allows that the position can be handed over to incapacitated people, and then exercised by their legal representatives, as provided for in article 2082.º.
The head of the couple has administration powers and may demand the delivery of the inheritance assets from the heirs or third parties, in accordance with article 2088.º. This includes the right to resort to claim or possessory actions to ensure that the assets subject to inheritance remain under your management.
Duties and responsibilities
The duties of the head of the couple go beyond paying IMI. Their duties include settling funeral expenses, administration charges and tax obligations on behalf of the estate.
To this end, the law allows you to dispose of perishable assets or fruits of the inheritance, in accordance with article 2090, in order to ensure that these expenses are met.
Article 2093 of the Civil Code also establishes that the head of the couple must report annually on the administration of the inheritance. This accountability is essential to guarantee transparency between heirs and avoid disputes, especially when the sharing takes place over time.
Before sharing, the account belongs to the head of the couple
As long as the inheritance remains undivided, the Tax Authority recognizes only the head of the couple as responsible to the State. This means that tax notifications, including those relating to IMI, are issued in your name and it is up to you to make the payment.
In practice, the tax can be paid with funds from the inheritance itself, as long as the head of the couple has access to these resources and uses them for the benefit of the estate.
However, if the assets are immobilized or without immediate liquidity, the representative may have to advance the amount and be subsequently reimbursed by the heirs after sharing.
Central role of the couple head
Whoever inherits a property may not immediately be the one who pays the IMI. Until the completion of the division, this responsibility falls on the head of the couple: the legal figure who represents and manages the inheritance before the Tax Authorities. He is the one who guarantees that all tax obligations, including IMI, are met, avoiding fines and interest for the estate.
With the sharing completed, responsibility for the tax then belongs to the new owner of the property. Until then, the State only looks at one name: that of the head of the couple.
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