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

Rustic property tax (IBI). Counties and areas 2012
Number of receipts Tax Base (Thousands of euros) Integral quota (euros) Tax Base/ Receipt (euros) Integral quota/ Receipt (euros)
Alt Camp 13,596 60,938 298,669 4,482 22
Alt Empordà 19,547 116,274 715,926 5,948 37
Alt Penedès 9,275 63,237 487,855 6,818 53
Alt Urgell 2,809 26,355 136,557 9,382 49
Alta Ribagorça 514 11,303 32,626 21,990 64
Anoia 7,748 53,769 291,058 6,940 38
Bages 11,508 173,198 925,017 15,050 80
Baix Camp 16,564 120,660 663,317 7,285 40
Baix Ebre 26,343 197,253 1,766,709 7,488 67
Baix Empordà 11,373 184,154 1,277,249 16,192 112
Baix Llobregat 6,424 32,588 250,176 5,073 39
Baix Penedès 4,444 12,538 70,702 2,821 16
Barcelonès 77 452 2,985 5,870 39
Berguedà 4,305 45,904 235,861 10,663 55
Cerdanya 2,648 18,215 92,882 6,879 35
Conca de Barberà 11,449 33,538 245,582 2,929 22
Garraf 1,207 2,982 17,790 2,471 15
Garrigues 10,341 79,342 477,265 7,673 46
Garrotxa 4,874 26,895 153,712 5,518 32
Gironès 6,674 124,086 820,590 18,592 123
Maresme 7,318 122,880 826,335 16,792 113
Montsià 21,719 209,724 1,701,599 9,656 78
Noguera 11,363 193,400 1,137,999 17,020 100
Osona 6,334 77,377 534,004 12,216 84
Pallars Jussà 4,214 40,880 231,708 9,701 55
Pallars Sobirà 1,854 25,010 98,099 13,490 53
Pla d'Urgell 8,310 118,665 852,110 14,280 103
Pla de l'Estany 5,862 15,394 103,736 2,626 18
Priorat 10,647 22,071 105,237 2,073 10
Ribera d'Ebre 14,063 48,181 283,349 3,426 20
Ripollès 3,903 35,335 241,093 9,053 62
Segarra 5,381 52,737 341,323 9,801 63
Segrià 21,943 487,422 3,392,453 22,213 155
Selva 8,818 61,226 459,045 6,943 52
Solsonès 1,307 39,843 194,365 30,484 149
Tarragonès 7,295 49,044 336,962 6,723 46
Terra Alta 10,654 26,203 156,424 2,460 15
Urgell 9,273 108,380 696,484 11,688 75
Val d'Aran 1,062 17,945 85,253 16,897 80
Vallès Occidental 4,766 21,976 146,603 4,611 31
Vallès Oriental 10,272 127,680 810,753 12,430 79
Catalonia 348,078 3,285,054 21,697,462 9,438 62
Metropolità 28,857 305,576 2,036,852 10,589 71
Comarques Gironines 61,051 563,364 3,771,351 9,228 62
Camp de Tarragona 59,551 286,251 1,649,767 4,807 28
Terres de l'Ebre 72,779 481,361 3,908,081 6,614 54
Ponent 66,611 1,039,946 6,897,634 15,612 104
Comarques Centrals 23,454 336,322 1,889,247 14,340 81
Alt Pirineu i Aran 13,101 139,708 677,125 10,664 52
Penedès 22,674 132,526 867,405 5,845 38
Source: Idescat, based on data from the Dirección General del Catastro.

Last update: June 16, 2014.

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 "..".