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

Rustic property tax (IBI). Counties and areas 2013
Number of receipts Tax Base (Thousands of euros) Integral quota (euros) Tax Base/ Receipt (euros) Integral quota/ Receipt (euros)
Alt Camp 13,703 61,358 305,096 4,478 22
Alt Empordà 19,551 124,849 748,600 6,386 38
Alt Penedès 9,368 64,886 504,815 6,926 54
Alt Urgell 2,824 26,421 134,961 9,356 48
Alta Ribagorça 517 11,412 33,280 22,074 64
Anoia 7,832 54,525 300,484 6,962 38
Bages 11,545 177,456 974,365 15,371 84
Baix Camp 16,707 171,232 1,033,170 10,249 62
Baix Ebre 26,976 197,280 1,803,832 7,313 67
Baix Empordà 24,318 181,039 1,184,650 7,445 49
Baix Llobregat 6,733 35,803 284,073 5,318 42
Baix Penedès 4,478 12,408 70,306 2,771 16
Barcelonès 80 656 4,597 8,200 58
Berguedà 4,516 55,507 287,238 12,291 64
Cerdanya 2,718 30,195 125,056 11,109 46
Conca de Barberà 11,482 33,587 245,868 2,925 21
Garraf 1,366 23,203 68,714 16,986 50
Garrigues 10,321 79,085 485,396 7,663 47
Garrotxa 4,928 45,055 307,822 9,143 63
Gironès 6,724 122,698 778,162 18,248 116
Maresme 7,680 181,424 1,259,323 23,623 164
Montsià 21,716 208,699 1,697,618 9,610 78
Noguera 11,388 192,924 1,157,503 16,941 102
Osona 6,676 103,867 704,139 15,558 106
Pallars Jussà 4,266 40,554 231,936 9,506 54
Pallars Sobirà 1,874 25,014 89,968 13,348 48
Pla d'Urgell 8,301 118,153 854,570 14,234 103
Pla de l'Estany 5,874 15,080 104,249 2,567 18
Priorat 10,674 22,364 107,325 2,095 10
Ribera d'Ebre 14,135 48,199 287,046 3,410 20
Ripollès 3,940 38,612 230,627 9,800 59
Segarra 5,401 52,723 351,835 9,762 65
Segrià 21,985 495,571 3,500,947 22,541 159
Selva 8,862 61,595 458,922 6,951 52
Solsonès 1,356 40,080 198,504 29,558 146
Tarragonès 7,454 49,777 348,483 6,678 47
Terra Alta 10,724 26,194 172,135 2,443 16
Urgell 9,317 108,358 707,863 11,630 76
Val d'Aran 1,083 18,052 88,732 16,669 82
Vallès Occidental 5,007 40,958 322,218 8,180 64
Vallès Oriental 10,721 168,801 1,076,993 15,745 101
Catalonia 365,121 3,565,654 23,631,421 9,766 65
Metropolità 30,221 427,642 2,947,204 14,151 98
Comarques Gironines 74,197 588,928 3,813,032 7,937 51
Camp de Tarragona 60,020 338,318 2,039,942 5,637 34
Terres de l'Ebre 73,551 480,372 3,960,631 6,531 54
Ponent 66,713 1,046,814 7,058,114 15,691 106
Comarques Centrals 24,093 376,910 2,164,246 15,644 90
Alt Pirineu i Aran 13,282 151,648 703,933 11,418 53
Penedès 23,044 155,022 944,319 6,727 41
Source: Idescat, based on data from the Dirección General del Catastro.

Last update: June 22, 2015.

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 "..".