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

Urban property tax (IBI). Counties, areas and provinces 2003
Number of receipts Integral quota Tax debt
Alt Camp 32,595 4.42 4.19
Alt Empordà 130,266 28.46 28.25
Alt Penedès 63,847 12.84 12.78
Alt Urgell 19,723 2.82 2.82
Alta Ribagorça 5,458 0.75 0.75
Anoia 70,671 15.78 15.78
Bages 104,881 21.57 21.47
Baix Camp 117,966 24.55 23.45
Baix Ebre 57,925 9.01 8.88
Baix Empordà 136,158 36.91 36.20
Baix Llobregat 427,240 117.39 116.93
Baix Penedès 108,440 25.68 24.95
Barcelonès 1,319,386 392.64 380.29
Berguedà 26,847 4.72 4.71
Cerdanya 23,231 4.25 4.25
Conca de Barberà 15,453 1.98 1.98
Garraf 99,174 25.85 25.78
Garrigues 21,670 2.04 2.04
Garrotxa 31,955 6.32 6.25
Gironès 97,315 24.21 23.79
Maresme 248,413 66.19 66.18
Montsià 43,070 7.95 7.87
Noguera 28,096 3.90 3.90
Osona 88,022 25.58 25.58
Pallars Jussà 16,054 1.79 1.79
Pallars Sobirà 10,849 0.78 0.78
Pla d'Urgell 21,795 3.70 3.70
Pla de l'Estany 18,091 3.86 3.86
Priorat 7,747 0.65 0.65
Ribera d'Ebre 14,312 1.57 1.57
Ripollès 22,189 3.45 3.45
Segarra 14,475 1.82 1.82
Segrià 130,488 26.81 26.25
Selva 125,743 27.74 27.55
Solsonès 9,292 1.15 1.15
Tarragonès 190,240 49.33 48.14
Terra Alta 8,552 0.68 0.68
Urgell 25,505 3.87 3.87
Val d'Aran 17,721 2.48 2.48
Vallès Occidental 440,478 123.76 123.20
Vallès Oriental 205,474 52.48 52.45
Catalonia 4,596,807 1,171.72 1,152.44
Metropolità 2,804,012 791.15 777.60
Comarques Gironines 561,717 130.95 129.34
Camp de Tarragona 472,441 106.61 103.36
Terres de l'Ebre 123,859 19.21 19.00
Ponent 242,029 42.14 41.58
Comarques Centrals 299,713 68.81 68.70
Alt Pirineu i Aran 93,036 12.86 12.86
Barcelona 3,093,531 858.61 844.95
Girona 580,001 134.65 133.04
Lleida 326,975 52.64 52.08
Tarragona 596,300 125.83 122.36
Units: Millions of euros.
Source: Ministerio de Economía y Hacienda. Centro de Gestión Catastral y Cooperación Tributaria.

Last update: May 18, 2010.

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 "..".