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

Rustic property tax (IBI). Counties and areas 2011
Number of receipts Tax Base (Thousands of euros) Integral quota (euros) Tax Base/ Receipt (euros) Integral quota/ Receipt (euros)
Alt Camp 13,580 59,072 290,435 4,350 21
Alt Empordà 19,548 114,110 665,660 5,837 34
Alt Penedès 9,217 62,565 450,597 6,788 49
Alt Urgell 2,802 25,938 155,733 9,257 56
Alta Ribagorça 507 11,251 35,113 22,191 69
Anoia 7,601 51,251 251,934 6,743 33
Bages 11,398 175,322 1,053,477 15,382 92
Baix Camp 16,492 118,217 574,550 7,168 35
Baix Ebre 26,303 197,200 1,739,669 7,497 66
Baix Empordà 11,157 177,991 1,217,461 15,953 109
Baix Llobregat 6,381 32,671 236,985 5,120 37
Baix Penedès 4,446 11,941 65,324 2,686 15
Barcelonès 72 409 2,996 5,681 42
Berguedà 4,263 42,053 203,889 9,865 48
Cerdanya 2,635 18,360 123,127 6,968 47
Conca de Barberà 11,425 32,711 218,284 2,863 19
Garraf 1,124 3,243 23,545 2,885 21
Garrigues 10,321 75,197 448,674 7,286 44
Garrotxa 4,895 26,349 159,980 5,383 33
Gironès 6,621 113,512 783,109 17,144 118
Maresme 6,837 112,384 686,307 16,438 100
Montsià 21,753 208,628 1,672,900 9,591 77
Noguera 11,242 183,210 1,072,502 16,297 95
Osona 5,999 65,866 431,221 10,980 72
Pallars Jussà 4,192 40,622 234,849 9,690 56
Pallars Sobirà 1,843 24,821 122,951 13,468 67
Pla d'Urgell 8,331 118,677 839,475 14,245 101
Pla de l'Estany 5,860 14,812 99,386 2,528 17
Priorat 10,628 20,040 91,839 1,886 9
Ribera d'Ebre 14,008 46,531 271,603 3,322 19
Ripollès 3,777 30,510 160,207 8,078 42
Segarra 5,349 52,189 328,112 9,757 61
Segrià 22,005 481,457 3,224,647 21,879 147
Selva 8,752 61,213 373,897 6,994 43
Solsonès 1,306 40,324 195,122 30,876 149
Tarragonès 7,088 48,782 322,637 6,882 46
Terra Alta 10,630 25,687 147,475 2,417 14
Urgell 9,205 108,173 683,593 11,752 74
Val d'Aran 1,060 17,946 88,534 16,930 84
Vallès Occidental 4,737 22,739 130,176 4,800 28
Vallès Oriental 10,145 127,817 716,285 12,599 71
Catalonia 345,535 3,201,791 20,594,260 9,266 60
Metropolità 28,172 296,020 1,772,749 10,508 63
Comarques Gironines 60,610 538,497 3,459,700 8,885 57
Camp de Tarragona 59,213 278,822 1,497,745 4,709 25
Terres de l'Ebre 72,694 478,046 3,831,647 6,576 53
Ponent 66,453 1,018,903 6,597,003 15,333 99
Comarques Centrals 22,966 323,565 1,883,709 14,089 82
Alt Pirineu i Aran 13,039 138,938 760,307 10,656 58
Penedès 22,388 129,000 791,400 5,762 35
Source: Idescat, based on data from the Dirección General del Catastro.

Last update: July 9, 2013.

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 "..".