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

Urban property tax (IBI). Counties, areas and provinces Catalonia
Number of receipts Integral quota Tax debt
2009 5,374,770 2,198.85 2,068.10
2008 5,225,710 1,875.02 1,763.70
2007 5,056,295 1,737.04 1,665.70
2006 4,917,412 1,554.36 1,485.06
2005 4,843,706 1,455.80 1,417.53
2004 4,734,140 1,324.87 1,296.83
2003 4,596,807 1,171.72 1,152.44
2002 4,438,116 1,106.35 1,068.00
2001 4,359,040 1,048.50 1,018.69
2000 4,225,366 958.76 938.47
Units: Millions of euros.
Source:
2000-2008: Ministerio de Economía y Hacienda. Centro de Gestión Catastral y Cooperación Tributaria.
2009: Idescat, based on data from the Dirección General del Catastro.

Last update: March 8, 2011.

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.

You can get more information about these statistics in the methodology.