Skip to main content

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

Urban 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) Integra quota/ Receipt (euros)
Alt Camp 40,063 1,954,478 15,241,834 48,785 380.4
Alt Empordà 168,772 9,886,782 74,157,406 58,581 439.4
Alt Penedès 85,851 5,011,095 33,647,485 58,370 391.9
Alt Urgell 23,139 969,002 5,971,059 41,877 258.1
Alta Ribagorça 7,579 291,057 1,468,771 38,403 193.8
Anoia 91,429 5,927,981 43,511,461 64,837 475.9
Aran 23,256 1,073,915 6,507,880 46,178 279.8
Bages 134,122 7,668,918 56,922,093 57,179 424.4
Baix Camp 195,621 8,961,329 76,985,939 45,810 393.5
Baix Ebre 77,260 2,823,160 26,540,945 36,541 343.5
Baix Empordà 176,535 11,353,517 124,032,966 64,313 702.6
Baix Llobregat 535,625 45,277,637 295,383,338 84,532 551.5
Baix Penedès 133,716 6,684,031 65,613,633 49,987 490.7
Barcelonès 1,556,349 142,791,495 934,758,758 91,748 600.6
Berguedà 36,188 1,458,957 10,676,551 40,316 295.0
Cerdanya 30,789 1,680,241 11,728,034 54,573 380.9
Conca de Barberà 18,788 815,621 6,409,112 43,412 341.1
Garraf 131,124 9,903,236 65,115,576 75,526 496.6
Garrigues 16,957 612,764 4,623,888 36,136 272.7
Garrotxa 44,056 2,218,434 17,782,975 50,355 403.6
Gironès 139,783 7,111,451 59,843,954 50,875 428.1
Maresme 326,866 24,978,245 170,178,819 76,417 520.6
Moianès 12,508 706,036 6,108,630 56,447 488.4
Montsià 72,569 2,825,512 21,517,049 38,936 296.5
Noguera 33,313 1,351,505 10,658,782 40,570 320.0
Osona 120,763 6,851,617 48,116,176 56,736 398.4
Pallars Jussà 18,073 525,181 3,627,309 29,059 200.7
Pallars Sobirà 13,719 506,197 2,689,745 36,898 196.1
Pla d'Urgell 27,587 1,248,012 8,823,314 45,239 319.8
Pla de l'Estany 22,487 1,284,536 9,516,398 57,124 423.2
Priorat 9,501 311,677 1,986,901 32,805 209.1
Ribera d'Ebre 18,079 885,068 5,695,687 48,956 315.0
Ripollès 28,959 1,223,483 10,495,576 42,249 362.4
Segarra 18,672 689,411 5,852,923 36,922 313.5
Segrià 164,727 7,464,517 67,277,585 45,315 408.4
Selva 163,898 8,824,685 70,681,887 53,843 431.3
Solsonès 12,271 433,913 3,622,753 35,361 295.2
Tarragonès 249,649 13,117,780 114,787,818 52,545 459.8
Terra Alta 10,502 319,841 1,808,682 30,455 172.2
Urgell 30,729 1,104,052 10,043,480 35,929 326.8
Vallès Occidental 599,946 48,519,520 297,879,848 80,873 496.5
Vallès Oriental 267,151 18,653,768 140,143,710 69,825 524.6
Catalonia 5,888,971 416,299,657 2,948,436,730 70,691 500.7
Metropolità 3,289,594 280,486,389 1,840,352,496 85,265 559.4
Comarques Gironines 744,490 41,902,888 366,511,162 56,284 492.3
Camp de Tarragona 513,622 25,160,885 215,411,604 48,987 419.4
Terres de l'Ebre 178,410 6,853,581 55,562,363 38,415 311.4
Ponent 291,985 12,470,261 107,279,972 42,709 367.4
Comarques Centrals 316,763 17,034,515 125,132,774 53,777 395.0
Alt Pirineu i Aran 116,555 5,045,593 31,992,798 43,289 274.5
Penedès 437,552 27,345,545 206,193,561 62,497 471.2
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 "..".