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

Rustic property tax (IBI). Counties and Aran, and areas Catalonia
Number of receipts Tax Base (Thousands of euros) Integral quota (euros) Tax Base/ Receipt (euros) Integral quota/ Receipt (euros)
2023 (p) 301,417 5,719,501 38,418,431 18,975 127
2022 301,322 5,714,762 38,281,099 18,966 127
2021 317,752 5,676,945 37,945,557 17,866 119
2020 321,687 5,664,494 37,787,156 17,609 118
2019 322,664 5,595,588 37,013,198 17,342 115
2018 317,184 5,302,578 35,339,900 16,718 111
2017 311,554 4,587,882 30,400,911 14,726 98
2016 342,822 4,048,826 27,149,125 11,810 79
2015 340,736 3,715,784 25,072,338 10,905 74
Source: Idescat, based on data from the Dirección General del Catastro.
Note: As of May 2023, the data are presented according to the current territorial distribution (in accordance with Law 7/2023, on the creation of El Lluçanès county, which also territorially modifies El Bages and Osona).
(p) Provisional data.

Last update: June 28, 2024.

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.