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

Rustic property tax (IBI). Counties and Aran, and areas 2023 (p)
Number of receipts Tax Base (Thousands of euros) Integral quota (euros) Tax Base/ Receipt (euros) Integral quota/ Receipt (euros)
Alt Camp 7,450 94,664 523,881 12,707 70
Alt Empordà 9,641 191,382 1,173,432 19,851 122
Alt Penedès 11,023 114,095 905,069 10,351 82
Alt Urgell 3,236 51,340 291,817 15,865 90
Alta Ribagorça 592 15,267 70,438 25,789 119
Anoia 9,322 104,263 678,887 11,185 73
Aran 1,142 21,127 95,615 18,500 84
Bages 11,793 218,817 1,254,774 18,555 106
Baix Camp 10,924 244,514 1,655,107 22,383 152
Baix Ebre 23,320 245,286 2,174,147 10,518 93
Baix Empordà 8,924 236,361 1,532,204 26,486 172
Baix Llobregat 7,939 55,516 451,437 6,993 57
Baix Penedès 2,840 39,532 233,750 13,920 82
Barcelonès 783 42,220 261,446 53,921 334
Berguedà 5,965 95,476 498,906 16,006 84
Cerdanya 1,796 42,364 211,992 23,588 118
Conca de Barberà 7,371 52,284 385,767 7,093 52
Garraf 4,848 141,506 1,114,269 29,189 230
Garrigues 10,161 156,344 898,781 15,387 88
Garrotxa 3,550 70,391 424,747 19,828 120
Gironès 4,939 155,091 1,008,635 31,401 204
Lluçanès 1,132 22,639 174,441 19,999 154
Maresme 9,014 219,578 1,658,939 24,360 184
Moianès 2,603 57,627 412,345 22,139 158
Montsià 15,890 263,264 2,061,632 16,568 130
Noguera 11,377 345,069 2,023,868 30,330 178
Osona 7,939 197,483 1,419,263 24,875 179
Pallars Jussà 4,499 73,317 436,745 16,296 97
Pallars Sobirà 2,049 32,734 116,416 15,976 57
Pla d'Urgell 7,447 184,622 1,213,798 24,791 163
Pla de l'Estany 1,819 38,786 264,923 21,323 146
Priorat 3,833 36,242 228,110 9,455 60
Ribera d'Ebre 7,668 71,421 450,354 9,314 59
Ripollès 1,344 53,583 282,902 39,868 210
Segarra 5,113 100,806 628,888 19,716 123
Segrià 21,304 783,177 5,210,371 36,762 245
Selva 9,496 110,202 764,356 11,605 80
Solsonès 2,048 87,819 473,465 42,880 231
Tarragonès 5,356 83,845 605,492 15,654 113
Terra Alta 6,469 48,765 299,449 7,538 46
Urgell 9,254 181,980 1,236,077 19,665 134
Vallès Occidental 5,602 116,910 976,920 20,869 174
Vallès Oriental 12,602 221,792 1,634,576 17,600 130
Catalonia 301,417 5,719,501 38,418,431 18,975 127
Metropolità 36,686 665,013 5,061,330 18,127 138
Comarques Gironines 39,713 855,796 5,451,199 21,550 137
Camp de Tarragona 34,934 511,549 3,398,357 14,643 97
Terres de l'Ebre 53,347 628,736 4,985,582 11,786 93
Ponent 64,656 1,751,998 11,211,783 27,097 173
Comarques Centrals 32,785 700,214 4,340,091 21,358 132
Alt Pirineu i Aran 13,314 236,149 1,223,023 17,737 92
Penedès 25,982 370,046 2,747,066 14,242 106
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.