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

Rustic property tax (IBI). Counties and Aran, and areas 2015
Number of receipts Tax Base (Thousands of euros) Integral quota (euros) Tax Base/ Receipt (euros) Integral quota/ Receipt (euros)
Alt Camp 9,818 67,565 335,213 6,882 34
Alt Empordà 9,751 129,284 787,758 13,259 81
Alt Penedès 9,444 66,108 518,983 7,000 55
Alt Urgell 2,821 27,649 142,253 9,801 50
Alta Ribagorça 523 12,600 40,349 24,092 77
Anoia 8,134 64,479 367,264 7,927 45
Aran 1,066 18,518 70,181 17,372 66
Bages 10,231 158,016 896,681 15,445 88
Baix Camp 16,867 168,698 1,116,657 10,002 66
Baix Ebre 24,860 214,403 1,994,425 8,624 80
Baix Empordà 23,144 186,909 1,219,808 8,076 53
Baix Llobregat 6,883 35,507 285,633 5,159 42
Baix Penedès 4,265 12,696 74,793 2,977 18
Barcelonès 223 425 2,922 1,906 13
Berguedà 4,668 56,059 294,510 12,009 63
Cerdanya 2,478 30,827 126,991 12,440 51
Conca de Barberà 11,526 33,654 246,581 2,920 21
Garraf 1,352 22,514 76,727 16,652 57
Garrigues 10,225 80,853 506,233 7,907 50
Garrotxa 3,166 45,599 283,726 14,403 90
Gironès 4,556 125,072 835,666 27,452 183
Maresme 7,631 180,097 1,266,008 23,601 166
Moianès 2,250 41,452 286,213 18,423 127
Montsià 21,402 211,122 1,730,430 9,865 81
Noguera 11,410 198,012 1,194,349 17,354 105
Osona 7,167 132,418 976,457 18,476 136
Pallars Jussà 4,253 39,797 234,205 9,357 55
Pallars Sobirà 1,891 25,382 80,384 13,423 43
Pla d'Urgell 7,568 118,777 862,609 15,695 114
Pla de l'Estany 3,278 16,314 103,200 4,977 32
Priorat 10,683 24,978 126,046 2,338 12
Ribera d'Ebre 14,179 51,754 307,907 3,650 22
Ripollès 3,973 39,400 205,094 9,917 52
Segarra 5,499 63,011 442,652 11,459 81
Segrià 21,771 502,302 3,587,069 23,072 165
Selva 8,083 59,669 416,346 7,382 52
Solsonès 1,360 43,618 221,390 32,072 163
Tarragonès 7,096 49,418 364,829 6,964 51
Terra Alta 10,859 26,677 174,564 2,457 16
Urgell 9,133 114,187 766,555 12,503 84
Vallès Occidental 4,746 45,546 304,667 9,597 64
Vallès Oriental 10,503 174,418 1,198,010 16,607 114
Catalonia 340,736 3,715,784 25,072,338 10,905 74
Metropolità 30,591 442,286 3,106,454 14,458 102
Comarques Gironines 55,951 602,247 3,851,598 10,764 69
Camp de Tarragona 55,990 344,313 2,189,326 6,150 39
Terres de l'Ebre 71,300 503,956 4,207,326 7,068 59
Ponent 65,606 1,077,142 7,359,467 16,418 112
Comarques Centrals 26,777 439,473 2,714,638 16,412 101
Alt Pirineu i Aran 13,032 154,773 694,363 11,876 53
Penedès 21,489 151,594 949,166 7,055 44
Source: Idescat, based on data from the Dirección General del Catastro.

Last update: June 30, 2016.

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 "..".