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

Rustic property tax (IBI). Counties, areas and provinces 2008
Number of contributors Tax Base (milions of euros) Quota (milions of euros)
Alt Camp 10,746 53.42 0.23
Alt Empordà 17,197 102.41 0.63
Alt Penedès 9,132 60.24 0.44
Alt Urgell 2,759 25.44 0.14
Alta Ribagorça 548 11.16 0.05
Anoia 7,355 47.33 0.25
Bages 11,069 156.59 0.81
Baix Camp 9,207 97.92 0.51
Baix Ebre 19,317 190.21 1.70
Baix Empordà 12,093 101.43 0.64
Baix Llobregat 6,022 26.61 0.22
Baix Penedès 2,530 11.26 0.06
Barcelonès 74 0.53 0.00
Berguedà 3,969 28.73 0.14
Cerdanya 2,576 18.67 0.09
Conca de Barberà 6,888 28.79 0.19
Garraf 1,112 3.23 0.02
Garrigues 10,319 71.70 0.42
Garrotxa 4,891 20.32 0.13
Gironès 7,189 78.57 0.44
Maresme 6,293 61.46 0.45
Montsià 16,249 200.54 1.58
Noguera 11,261 167.57 0.96
Osona 5,713 53.62 0.38
Pallars Jussà 4,132 38.80 0.20
Pallars Sobirà 1,807 25.27 0.07
Pla d'Urgell 8,636 113.44 0.80
Pla de l'Estany 5,800 15.61 0.09
Priorat 3,470 18.50 0.08
Ribera d'Ebre 6,612 42.49 0.25
Ripollès 3,379 25.54 0.12
Segarra 5,312 50.50 0.30
Segrià 22,163 436.96 2.88
Selva 8,485 60.91 0.44
Solsonès 1,277 36.70 0.17
Tarragonès 4,700 32.45 0.20
Terra Alta 6,098 23.53 0.13
Urgell 9,256 104.45 0.62
Val d'Aran 1,044 16.98 0.04
Vallès Occidental 4,050 21.22 0.10
Vallès Oriental 9,378 77.92 0.45
Catalonia 290,108 2,758.99 17.43
Metropolità 36,061 251.20 1.68
Comarques Gironines 59,034 404.78 2.49
Camp de Tarragona 37,541 242.34 1.26
Terres de l'Ebre 48,276 456.78 3.66
Ponent 66,947 944.62 5.99
Comarques Centrals 29,383 322.96 1.76
Alt Pirineu i Aran 12,866 136.32 0.59
Barcelona 64,005 536.04 3.26
Girona 60,953 417.39 2.55
Lleida 79,333 1,106.44 6.70
Tarragona 85,817 699.11 4.92
Source: Ministerio de Economía y Hacienda. Centro de Gestión Catastral y Cooperación Tributaria.

Last update: July 1, 2010.

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.

Unavailable information is represented using the symbol ":". When the value is lower than that of the minimum unit to be able to estimate the statistical operation or if it effects statistical confidentiality, the symbol used is "..".