- Statistical Yearbook of Catalonia
- Public sector finance
- Local Government
- Rustic property tax (IBI). Counties and Aran, and areas
Rustic property tax (IBI). Counties and Aran, and areas. Methodology
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.
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 "..".