Incorrect tax address.

The complainant complained that the IMHB had not notified him during the years 2017-2019 of the IBI receipts of his property and car park, despite having requested it in writing in 2017. The complaint is filed to consider: 1) that the fact that the municipal archives contain an erroneous tax address would not be attributable to the IMHB, as it is the address listed in the AEAT database, and the complainant had not requested from the IMHB, by means of an express declaration and following the established procedure, his change of tax address, as required by article 31 of the General Tax Ordinance; and 2) with regard to the address for notification purposes, the complainant's letter was not clear, as it referred to the address of (...), in reference to a city, without specifying which one in particular of the two he has. So the necessary element of guilt does not concur in the action of the IMHB, and in any case the facts do not have sufficient punitive entity.