Short answer. The creditor, unless you agreed otherwise. Article 2135 obliges the antichretic creditor, absent a contrary stipulation, to pay the taxes and charges on the property and to bear the expenses of its preservation and repair. Those sums are then deducted from the fruits. The creditor who enjoys the harvest also carries the property's running costs.
What the law says
The creditor, unless there is a stipulation to the contrary, is obliged to pay the taxes and charges upon the estate
Civil Code, Article 2135 — Creditor's Obligations. Read the full provision →
What the law says
The sums spent for the purposes stated in this article shall be deducted from the fruits
Civil Code, Article 2135 — Creditor's Obligations. Read the full provision →
The creditor carries the property's charges
In an antichresis it is the creditor, not the debtor, who is in possession and taking the fruits, and the burdens follow. Article 2135 provides that The creditor, unless there is a stipulation to the contrary, is obliged to pay the taxes and charges upon the estate. He is also bound to bear the expenses necessary for the property's preservation and repair. So by default the taxes on the land, the charges against it, and the cost of keeping it in repair fall on the creditor who is enjoying its produce — not on the debtor who has handed over possession.
Why the burden sits with the one taking the fruits
The allocation follows the logic of the arrangement. The creditor holds the immovable and reaps what it yields, so it is fair that he shoulder what it costs to keep it productive and to meet the public charges against it. Leaving the debtor to pay taxes and repairs on property he no longer possesses, while the creditor pocketed the fruits, would be lopsided. Article 2135 avoids that by pairing the enjoyment of the fruits with the responsibility for the property's upkeep, so the same party who benefits from the estate also maintains it and answers for its charges.
The costs come off the fruits
The creditor is not ultimately out of pocket for these outlays. The article closes by directing that The sums spent for the purposes stated in this article shall be deducted from the fruits. Taxes, charges and preservation or repair expenses are taken off the fruits before what remains is applied to the interest and principal. In effect the property largely funds its own upkeep out of what it produces, and only the net is credited against the debt. This is why an antichresis needs a careful running account: the fruits must first absorb these costs, then reduce the loan.
Agreement can shift it
The default is not immovable. The phrase unless there is a stipulation to the contrary lets the parties reassign these burdens by agreement — they may, for instance, arrange that the debtor carries the taxes or shares certain expenses. So the first thing to check in any dispute over who pays is the contract itself: absent a clause changing it, the creditor bears the taxes, charges and repairs and deducts them from the fruits, but a valid stipulation to the contrary controls. Read what was agreed before assuming the default applies.