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

Urban property tax (IBI). Counties, areas and provinces 2008
Number of receipts Integral quota Tax debt
Alt Camp 36,217 8.14 8.11
Alt Empordà 147,264 45.80 45.08
Alt Penedès 77,091 21.46 20.98
Alt Urgell 20,082 4.16 3.85
Alta Ribagorça 6,467 1.02 1.02
Anoia 81,639 27.68 27.17
Bages 123,703 37.72 36.46
Baix Camp 168,818 43.97 42.29
Baix Ebre 66,975 15.53 15.32
Baix Empordà 158,481 58.48 56.68
Baix Llobregat 479,959 192.62 183.26
Baix Penedès 124,901 45.24 43.39
Barcelonès 1,419,296 612.98 553.06
Berguedà 32,033 6.23 6.10
Cerdanya 26,354 6.40 6.16
Conca de Barberà 16,118 3.12 3.11
Garraf 116,716 46.50 42.48
Garrigues 14,520 2.48 2.48
Garrotxa 36,806 8.97 8.70
Gironès 119,173 39.89 38.02
Maresme 288,408 105.97 103.90
Montsià 53,652 12.10 11.80
Noguera 27,844 6.02 6.00
Osona 106,047 29.59 28.94
Pallars Jussà 15,130 2.60 2.59
Pallars Sobirà 11,603 1.31 1.31
Pla d'Urgell 23,388 5.21 5.20
Pla de l'Estany 20,598 5.98 5.94
Priorat 8,317 0.96 0.96
Ribera d'Ebre 15,557 2.46 2.45
Ripollès 25,211 5.81 5.35
Segarra 15,619 3.35 3.35
Segrià 142,740 45.57 44.39
Selva 148,057 43.32 41.65
Solsonès 10,382 2.16 2.16
Tarragonès 221,033 70.61 69.39
Terra Alta 9,046 0.88 0.88
Urgell 25,844 6.11 6.00
Val d'Aran 19,396 3.97 3.97
Vallès Occidental 520,770 201.57 184.77
Vallès Oriental 244,455 91.12 89.01
Catalonia 5,225,710 1,875.02 1,763.70
Metropolità 3,146,695 1,272.21 1,177.46
Comarques Gironines 655,590 208.26 201.42
Camp de Tarragona 575,404 172.03 167.23
Terres de l'Ebre 145,230 30.96 30.45
Ponent 249,955 68.73 67.41
Comarques Centrals 353,804 103.37 100.83
Alt Pirineu i Aran 99,032 19.46 18.89
Barcelona 3,489,253 1,373.21 1,275.94
Girona 676,718 213.69 206.59
Lleida 339,105 85.14 83.49
Tarragona 720,634 202.99 197.69
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 "..".