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

Rustic property tax (IBI). Counties and Aran, and areas 2022 (p)
Number of receipts Tax Base (Thousands of euros) Integral quota (euros) Tax Base/ Receipt (euros) Integral quota/ Receipt (euros)
Alt Camp 7,457 93,077 511,490 12,482 69
Alt Empordà 9,610 190,673 1,170,533 19,841 122
Alt Penedès 10,962 113,093 886,158 10,317 81
Alt Urgell 3,221 51,269 291,029 15,917 90
Alta Ribagorça 588 15,260 70,433 25,952 120
Anoia 9,306 104,141 664,023 11,191 71
Aran 1,131 21,002 94,943 18,569 84
Bages 11,709 212,700 1,224,506 18,166 105
Baix Camp 10,984 243,575 1,647,088 22,175 150
Baix Ebre 23,779 246,780 2,188,258 10,378 92
Baix Empordà 25,649 242,840 1,545,025 9,468 60
Baix Llobregat 7,933 56,090 455,978 7,070 57
Baix Penedès 2,841 39,515 233,403 13,909 82
Barcelonès 772 42,136 250,280 54,580 324
Berguedà 5,955 95,893 501,058 16,103 84
Cerdanya 1,790 42,401 210,230 23,688 117
Conca de Barberà 7,408 50,852 376,124 6,864 51
Garraf 4,626 140,214 1,103,074 30,310 238
Garrigues 10,143 155,507 894,277 15,331 88
Garrotxa 3,525 69,996 416,982 19,857 118
Gironès 4,948 156,097 1,016,025 31,547 205
Maresme 8,979 221,822 1,668,512 24,705 186
Moianès 2,586 56,675 416,838 21,916 161
Montsià 15,958 264,580 2,072,165 16,580 130
Noguera 11,469 343,640 2,015,636 29,963 176
Osona 9,024 219,916 1,586,212 24,370 176
Pallars Jussà 4,496 73,103 435,858 16,260 97
Pallars Sobirà 2,025 32,808 116,750 16,201 58
Pla d'Urgell 7,542 184,966 1,215,297 24,525 161
Pla de l'Estany 1,814 38,410 252,295 21,174 139
Priorat 3,839 36,216 227,830 9,434 59
Ribera d'Ebre 7,323 71,440 446,908 9,756 61
Ripollès 1,319 53,228 273,549 40,355 207
Segarra 5,557 113,411 711,565 20,409 128
Segrià 21,403 782,074 5,203,655 36,540 243
Selva 9,438 110,196 763,752 11,676 81
Solsonès 1,586 74,745 388,737 47,128 245
Tarragonès 5,371 83,798 605,115 15,602 113
Terra Alta 6,477 48,871 300,182 7,545 46
Urgell 9,314 181,238 1,227,184 19,459 132
Vallès Occidental 5,636 121,212 1,005,669 21,507 178
Vallès Oriental 12,495 219,302 1,596,473 17,551 128
Catalonia 317,988 5,714,762 38,281,099 17,972 120
Metropolità 36,546 669,470 5,054,155 18,319 138
Comarques Gironines 56,303 861,440 5,438,161 15,300 97
Camp de Tarragona 35,059 507,518 3,367,647 14,476 96
Terres de l'Ebre 53,537 631,671 5,007,513 11,799 94
Ponent 65,428 1,760,836 11,267,614 26,913 172
Comarques Centrals 32,180 680,066 4,216,828 21,133 131
Alt Pirineu i Aran 13,251 235,843 1,219,243 17,798 92
Penedès 25,684 367,918 2,709,938 14,325 106
Source: Idescat, based on data from the Dirección General del Catastro.
(p) Provisional data.

Last update: June 28, 2023.

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 "..".