The Local Rate have to be paid by the one who owns the house on January the 1st of the year of the sale. However, the Supreme Court establishes that the seller has the right to pass on to the buyer the proportional part of the time that each of the parties has enjoyed the house during the year of accrual of the tax. That means, the Supreme Court establishes that the seller can pass part of the payment of the Local Rate (IBI) to the buyer without needing to get an agreement, according to the interpretation made of Article 63.2 of the Local Treasury Regulatory Law, which regulates the Local Rate (IBI).

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