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

Rustic property tax (IBI). Counties and areas 2014
Number of receipts Tax Base (Thousands of euros) Integral quota (euros) Tax Base/ Receipt (euros) Integral quota/ Receipt (euros)
Alt Camp 9,763 63,694 310,194 6,524 32
Alt Empordà 11,224 124,644 751,818 11,105 67
Alt Penedès 9,764 66,610 522,936 6,822 54
Alt Urgell 2,809 26,289 137,638 9,359 49
Alta Ribagorça 521 12,079 36,128 23,184 69
Anoia 8,209 58,501 314,013 7,126 38
Bages 11,986 180,907 1,022,647 15,093 85
Baix Camp 16,760 171,140 1,051,032 10,211 63
Baix Ebre 24,855 196,781 1,814,738 7,917 73
Baix Empordà 22,361 181,796 1,226,379 8,130 55
Baix Llobregat 6,779 35,244 282,588 5,199 42
Baix Penedès 4,236 12,267 70,350 2,896 17
Barcelonès 2,055 10,272 90,982 4,999 44
Berguedà 7,704 55,749 296,697 7,236 39
Cerdanya 2,547 30,568 132,024 12,002 52
Conca de Barberà 11,487 33,570 245,989 2,922 21
Garraf 1,349 23,108 72,890 17,130 54
Garrigues 10,297 80,965 501,148 7,863 49
Garrotxa 3,019 44,228 272,951 14,650 90
Gironès 5,757 119,287 807,682 20,720 140
Maresme 7,668 175,977 1,217,269 22,950 159
Montsià 21,481 207,720 1,704,076 9,670 79
Noguera 11,356 194,234 1,189,330 17,104 105
Osona 7,178 103,942 718,007 14,481 100
Pallars Jussà 4,245 39,798 230,790 9,375 54
Pallars Sobirà 1,883 25,007 106,481 13,280 57
Pla d'Urgell 7,609 119,138 864,105 15,658 114
Pla de l'Estany 3,276 14,910 104,152 4,551 32
Priorat 10,685 22,610 108,938 2,116 10
Ribera d'Ebre 14,148 48,257 287,310 3,411 20
Ripollès 3,517 39,462 220,554 11,220 63
Segarra 5,371 52,653 360,877 9,803 67
Segrià 21,854 499,387 3,526,497 22,851 161
Selva 8,036 61,079 459,985 7,601 57
Solsonès 1,347 40,137 202,051 29,797 150
Tarragonès 7,157 49,458 353,568 6,910 49
Terra Alta 10,789 26,199 172,152 2,428 16
Urgell 9,175 108,519 721,121 11,828 79
Val d'Aran 1,086 18,511 93,625 17,045 86
Vallès Occidental 4,954 41,783 271,744 8,434 55
Vallès Oriental 11,066 166,594 1,110,483 15,055 100
Catalonia 347,363 3,583,074 23,983,939 10,315 69
Metropolità 32,522 429,870 2,973,066 13,218 91
Comarques Gironines 57,190 585,406 3,843,521 10,236 67
Camp de Tarragona 55,852 340,472 2,069,721 6,096 37
Terres de l'Ebre 71,273 478,957 3,978,276 6,720 56
Ponent 65,662 1,054,896 7,163,078 16,066 109
Comarques Centrals 28,215 380,735 2,239,402 13,494 79
Alt Pirineu i Aran 13,091 152,252 736,686 11,630 56
Penedès 23,558 160,486 980,189 6,812 42
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 "..".