Property Tax for Natural Persons M

The property tax for natural persons (IPPF) is a direct tax on individuals of an exceptional and transitory nature levied on their net equity.

This statistical operation provides for the following variables: the percentage of real and financial assets with respect to the total assets and liabilities declared, as well as the total equity per declaring party.

The geographic area of this operation is made up of municipalities of over 1,000 inhabitants, counties, areas in the Territorial Plan, provinces and Catalonia. It is performed on an annual basis.

The last year of reference in this statistical series is 2007, as the obligation to declare this tax was abolished in 2008.

Geographical area: Catalonia

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