In this case, the property on which the Real Estate Tax (IBI) was levied did not belong to the entity that received the liquidation, but to a third entity registered in the Land Registry at the time of accrual, and the data of the Cadastre cannot prevail over this. The question of appeal is to… Continue reading Tax Advisor: When there is a discrepancy between the cadastral register and the Land Registry, who is the taxable person for IBI?