Rent expenses: the Supreme Court clears doubts on IBI and garbage with a case from Ibiza

The Supreme Court has confirmed the eviction of a couple living in Ibiza for non-payment of IBI and garbage tax, in a ruling that validates a very common agreement in lease contracts. The ruling, dated November 17, 2025, resolves a dispute arising in the Court of First Instance number 3 of Ibiza and following an appeal to the Provincial Court of Mallorca.

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A common rental dispute, elevated to the Supreme Court

The proceedings were initiated after the tenants failed to pay 1,006.72 euros corresponding to the IBI and the municipal waste tax for 2022 and 2023. The clause attributing these payments to the tenants was usual in this type of contract, but its validity was in dispute because the contract did not specify the annual amount of these taxes.

The first ruling was in favor of the tenants

The contract, signed in November 2020 with a monthly rent of 1,200 euros, included a paragraph stating that the IBI, community of owners and garbage collection costs would be “for the account of the tenants”. The tenants paid IBI and garbage the first year, but stopped doing so from 2022, alleging nullity of the clause for lacking the exact amount. The Court of Ibiza agreed with them, understanding that, in accordance with article 20.1 of the Urban Lease Law, the expenses charged had to be quantified in order to be enforceable.

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The Audiencia reversed and the Supreme Court confirms

The Provincial Court of Mallorca reversed the sentence and upheld the eviction. It considered that both the IBI and the waste tax are individualized taxes per dwelling, so it is not essential to fix their amount in the contract. The Supreme Court now confirms this interpretation and dismisses the tenants’ appeal. According to its ruling, the requirement to determine the amounts in the contract only affects non-individualized expenses, such as general community expenses, but not taxes assigned directly to each dwelling.

Why IBI and garbage do not have to appear with amount

The ruling recalls that these taxes are paid per property and their amount is clearly defined in the municipal receipts. Therefore, their individualization is objective and does not depend on distribution criteria, unlike the common expenses of the building. The court also emphasizes that the tenants had already assumed these payments in the first year, which confirms that they were aware of the economic burden.

A decision with an impact on rental contracts

The resolution, originated in a specific case in Ibiza, clarifies one of the most discussed points in rentals: what expenses can be charged and under what conditions. The Supreme Court concludes that, if the contract expressly states it, the landlord can demand the IBI and the garbage tax from the tenant, even if the exact amount is not stated.