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

Rustic property tax (IBI) (p). Counties and Aran, and areas 2021
Number of receipts Tax Base (Thousands of euros) Integral quota (euros) Tax Base/ Receipt (euros) Integral quota/ Receipt (euros)
Alt Camp 7,471 93,513 511,729 12,517 68.5
Alt Empordà 9,789 190,797 1,166,591 19,491 119.2
Alt Penedès 10,934 109,199 832,108 9,987 76.1
Alt Urgell 3,216 51,570 293,548 16,035 91.3
Alta Ribagorça 590 15,324 70,750 25,973 119.9
Anoia 9,241 98,680 619,600 10,679 67.0
Aran 1,142 20,785 92,343 18,201 80.9
Bages 11,674 214,214 1,212,189 18,350 103.8
Baix Camp 10,998 243,470 1,630,951 22,138 148.3
Baix Ebre 23,839 252,274 2,237,852 10,582 93.9
Baix Empordà 26,666 242,523 1,580,921 9,095 59.3
Baix Llobregat 7,795 56,033 454,752 7,188 58.3
Baix Penedès 2,846 39,551 233,789 13,897 82.1
Barcelonès 747 32,422 152,230 43,403 203.8
Berguedà 5,902 95,124 490,864 16,117 83.2
Cerdanya 2,662 42,967 217,119 16,141 81.6
Conca de Barberà 7,446 50,926 375,249 6,839 50.4
Garraf 4,982 142,139 1,114,407 28,531 223.7
Garrigues 10,134 153,247 871,815 15,122 86.0
Garrotxa 3,543 69,074 410,138 19,496 115.8
Gironès 4,955 154,897 1,018,505 31,261 205.6
Maresme 8,817 211,170 1,580,541 23,950 179.3
Moianès 2,540 49,062 365,424 19,316 143.9
Montsià 16,033 267,823 2,093,130 16,705 130.6
Noguera 11,499 341,534 2,000,241 29,701 173.9
Osona 8,973 221,396 1,573,909 24,674 175.4
Pallars Jussà 4,488 72,796 434,624 16,220 96.8
Pallars Sobirà 2,044 33,222 118,153 16,253 57.8
Pla d'Urgell 7,602 185,409 1,218,582 24,390 160.3
Pla de l'Estany 3,140 37,759 249,780 12,025 79.5
Priorat 3,845 36,224 227,039 9,421 59.0
Ribera d'Ebre 7,309 71,422 446,824 9,772 61.1
Ripollès 3,770 52,537 288,676 13,936 76.6
Segarra 5,559 111,925 705,180 20,134 126.9
Segrià 21,572 781,901 5,201,050 36,246 241.1
Selva 9,366 111,772 836,226 11,934 89.3
Solsonès 1,576 74,340 376,336 47,170 238.8
Tarragonès 5,374 83,651 602,043 15,566 112.0
Terra Alta 6,501 48,705 299,128 7,492 46.0
Urgell 9,301 179,502 1,185,392 19,299 127.4
Vallès Occidental 5,544 115,720 964,477 20,873 174.0
Vallès Oriental 12,258 220,346 1,591,352 17,976 129.8
Catalonia 323,683 5,676,945 37,945,557 17,539 117.2
Metropolità 35,893 644,627 4,820,945 17,960 134.3
Comarques Gironines 61,229 859,359 5,550,837 14,035 90.7
Camp de Tarragona 35,134 507,784 3,347,011 14,453 95.3
Terres de l'Ebre 53,682 640,224 5,076,934 11,926 94.6
Ponent 65,667 1,753,518 11,182,260 26,703 170.3
Comarques Centrals 31,948 669,499 4,080,053 20,956 127.7
Alt Pirineu i Aran 14,142 236,664 1,226,537 16,735 86.7
Penedès 25,988 365,270 2,660,980 14,055 102.4
Source: Idescat, based on data from the Dirección General del Catastro.
Note: (p) Provisional data.

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.

Current Territorial Distribution

At present, Catalonia is divided into 41 counties, 1 singular territorial entity (Aran) and 8 areas of the Territorial Plan, according to the latest territorial changes, which affect the areas of El Penedès and the Central Counties, Aran and El Moianès.

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 "..".