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

Rustic property tax (IBI). Counties, areas and provinces 2009
Number of contributors Tax Base (milions of euros) Quota (milions of euros)
Alt Camp 10,746 53.91 0.24
Alt Empordà 17,486 104.44 0.63
Alt Penedès 9,142 62.17 0.46
Alt Urgell 2,781 25.88 0.10
Alta Ribagorça 488 11.04 0.02
Anoia 7,340 50.94 0.28
Bages 11,096 163.69 0.88
Baix Camp 9,338 105.58 0.54
Baix Ebre 21,253 194.57 1.67
Baix Empordà 11,955 119.16 0.65
Baix Llobregat 6,032 27.08 0.22
Baix Penedès 2,413 11.65 0.06
Barcelonès 75 0.53 0.00
Berguedà 3,978 30.42 0.15
Cerdanya 2,605 18.60 0.08
Conca de Barberà 6,940 32.12 0.20
Garraf 1,108 3.12 0.02
Garrigues 10,381 73.96 0.43
Garrotxa 4,924 19.39 0.12
Gironès 6,928 71.69 0.41
Maresme 6,413 80.50 0.62
Montsià 16,179 207.33 1.65
Noguera 11,278 171.25 0.97
Osona 5,718 60.10 0.43
Pallars Jussà 4,173 40.13 0.20
Pallars Sobirà 1,820 25.66 0.09
Pla d'Urgell 8,608 118.89 0.84
Pla de l'Estany 5,831 14.59 0.10
Priorat 3,487 19.22 0.07
Ribera d'Ebre 6,782 43.77 0.24
Ripollès 3,331 26.38 0.13
Segarra 5,322 51.50 0.30
Segrià 22,250 469.09 3.15
Selva 8,343 60.29 0.41
Solsonès 1,295 37.48 0.13
Tarragonès 4,758 33.30 0.21
Terra Alta 6,147 24.06 0.12
Urgell 9,290 106.61 0.64
Val d'Aran 1,052 17.30 0.07
Vallès Occidental 4,030 20.78 0.13
Vallès Oriental 9,380 116.39 0.71
Catalonia 292,496 2,924.56 18.37
Metropolità 36,180 310.58 2.16
Comarques Gironines 58,798 415.93 2.45
Camp de Tarragona 37,682 255.79 1.32
Terres de l'Ebre 50,361 469.73 3.68
Ponent 67,129 991.29 6.33
Comarques Centrals 29,427 342.63 1.87
Alt Pirineu i Aran 12,919 138.61 0.56
Barcelona 64,150 614.24 3.89
Girona 60,738 428.37 2.50
Lleida 79,565 1,156.43 6.97
Tarragona 88,043 725.52 5.00
Source: Idescat, based on data from the Dirección General del Catastro.

Last update: March 8, 2011.

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 "..".