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

Rustic property tax (IBI). Counties and Aran, and areas 2018
Number of receipts Tax Base (Thousands of euros) Integral quota (euros) Tax Base/ Receipt (euros) Integral quota/ Receipt (euros)
Alt Camp 7,316 85,431 439,148 11,677 60
Alt Empordà 10,370 191,867 1,170,261 18,502 113
Alt Penedès 10,480 93,491 733,735 8,921 70
Alt Urgell 3,223 51,241 295,388 15,899 92
Alta Ribagorça 596 15,438 71,021 25,903 119
Anoia 8,974 88,349 530,262 9,845 59
Aran 1,147 20,737 91,922 18,079 80
Bages 11,030 198,483 1,134,646 17,995 103
Baix Camp 10,795 222,966 1,511,190 20,655 140
Baix Ebre 23,901 248,741 2,284,472 10,407 96
Baix Empordà 23,656 228,292 1,443,787 9,651 61
Baix Llobregat 7,420 54,949 446,398 7,406 60
Baix Penedès 2,539 26,754 162,353 10,537 64
Barcelonès 712 32,490 161,804 45,632 227
Berguedà 5,579 87,308 435,702 15,649 78
Cerdanya 2,599 40,734 190,572 15,673 73
Conca de Barberà 7,331 39,649 286,140 5,408 39
Garraf 3,303 37,308 216,882 11,295 66
Garrigues 10,319 145,033 895,223 14,055 87
Garrotxa 3,393 66,137 395,966 19,492 117
Gironès 4,719 152,596 980,100 32,337 208
Maresme 8,394 202,816 1,474,896 24,162 176
Moianès 2,368 42,572 303,073 17,978 128
Montsià 16,069 251,048 1,877,171 15,623 117
Noguera 11,665 335,666 1,945,102 28,776 167
Osona 8,811 209,468 1,448,507 23,774 164
Pallars Jussà 4,549 72,558 446,937 15,950 98
Pallars Sobirà 2,014 31,977 114,885 15,877 57
Pla d'Urgell 7,890 184,244 1,275,173 23,352 162
Pla de l'Estany 3,411 36,572 227,309 10,722 67
Priorat 3,764 32,348 201,705 8,594 54
Ribera d'Ebre 7,241 70,090 423,751 9,680 59
Ripollès 4,129 51,048 276,255 12,363 67
Segarra 5,627 109,559 702,013 19,470 125
Segrià 22,372 757,660 5,185,611 33,866 232
Selva 9,226 99,492 753,765 10,784 82
Solsonès 1,574 68,472 361,435 43,502 230
Tarragonès 5,590 79,041 565,403 14,140 101
Terra Alta 6,465 44,000 269,484 6,806 42
Urgell 9,401 165,539 1,126,388 17,609 120
Vallès Occidental 5,337 114,243 958,015 21,406 180
Vallès Oriental 11,885 216,171 1,526,050 18,189 128
Catalonia 317,184 5,302,578 35,339,900 16,718 111
Metropolità 34,420 628,196 4,631,499 18,251 135
Comarques Gironines 58,904 826,004 5,247,443 14,023 89
Camp de Tarragona 34,796 459,435 3,003,586 13,204 86
Terres de l'Ebre 53,676 613,879 4,854,878 11,437 90
Ponent 67,274 1,697,701 11,129,510 25,236 165
Comarques Centrals 30,684 622,997 3,757,159 20,304 122
Alt Pirineu i Aran 14,128 232,685 1,210,725 16,470 86
Penedès 23,302 221,681 1,505,100 9,513 65
Source: Idescat, based on data from the Dirección General del Catastro.

Last update: June 30, 2022.

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 "..".