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Rustic property tax (IBI). Counties and Aran, and areas

Rustic property tax (IBI). Counties and Aran, and areas 2024
Number of receipts Tax Base (Thousands of euros) Integral quota (euros)
Alt Camp 7,496 95,164 562,711
Alt Empordà 9,857 194,159 1,272,751
Alt Penedès 10,953 110,246 889,565
Alt Urgell 3,223 51,426 291,697
Alta Ribagorça 590 15,220 64,149
Anoia 9,598 141,853 991,064
Aran 1,142 21,146 96,349
Bages 11,815 216,809 1,281,699
Baix Camp 11,031 243,178 1,697,693
Baix Ebre 23,394 246,823 2,258,791
Baix Empordà 8,922 242,241 1,707,632
Baix Llobregat 8,087 63,833 486,428
Baix Penedès 2,849 39,427 235,683
Barcelonès 788 42,910 275,821
Berguedà 5,953 92,595 493,487
Cerdanya 1,756 42,326 249,255
Conca de Barberà 7,373 52,461 387,995
Garraf 5,267 142,224 1,169,880
Garrigues 10,037 156,741 901,272
Garrotxa 3,560 70,355 448,423
Gironès 4,937 156,486 1,056,309
Lluçanès 1,140 23,167 182,954
Maresme 9,133 240,606 1,915,580
Moianès 2,566 54,879 394,822
Montsià 15,997 260,204 2,138,449
Noguera 11,261 345,956 2,090,035
Osona 9,002 215,021 1,614,691
Pallars Jussà 4,476 73,579 436,583
Pallars Sobirà 2,055 32,724 104,942
Pla d'Urgell 7,364 183,640 1,214,362
Pla de l'Estany 1,830 38,968 277,604
Priorat 3,868 36,375 232,337
Ribera d'Ebre 7,557 71,626 498,295
Ripollès 1,370 53,846 384,439
Segarra 5,554 114,436 722,401
Segrià 21,067 781,675 5,230,987
Selva 9,515 110,606 834,526
Solsonès 1,589 75,621 394,737
Tarragonès 5,342 83,534 607,526
Terra Alta 6,520 48,756 303,577
Urgell 9,212 182,518 1,251,066
Vallès Occidental 5,919 119,947 1,026,094
Vallès Oriental 12,699 243,339 1,882,944
Catalonia 302,524 5,805,479 40,374,651
Metropolità 37,353 719,100 5,660,200
Comarques Gironines 39,991 866,661 5,981,684
Camp de Tarragona 35,110 510,712 3,488,262
Terres de l'Ebre 53,468 627,409 5,199,112
Ponent 64,495 1,764,966 11,410,123
Comarques Centrals 32,244 674,153 4,281,133
Alt Pirineu i Aran 13,242 236,421 1,242,975
Penedès 26,621 406,057 3,111,162
Source: Idescat, based on the Dirección General del Catastro.
Note: As of May 2023, the data are presented according to the current territorial distribution (in accordance with Law 7/2023, on the creation of El Lluçanès county, which also territorially modifies Osona).

Last update: June 26, 2025.

Methodological note

Definition of concepts

Property tax (IBI)
Direct tax of real character that is applied to the value of property on the terms that the recast text of the Law of the Real Estate Cadastre (TRLCI) establishes. The management of this tax is a competence of the town councils with the support of the state administration, especially in the towns with scarce resources. The Royal Legislative Decree 1/2004, of 5 March, by which the recast text of the Law of the Real Estate Cadastre (TRLCI) is approved, classifies the property in urban, rustic and of special characteristics.

Methodological aspects

The taxable base is formed by the cadastral value of the property that is determined, is notified and is susceptible of contestation according to what the rules regulatory of the real estate cadastre order.

The charge rate is the result of applying a reduction to the taxable base, which is calculated according to what articles 67 to 70 of the TRLCI establish.

The integral quota is the result of applying the charge rate to the tax base that the article 72 of the TRLCI refers to.

For further information about these statistics, you may check the methodology.