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

Rustic property tax (IBI). Counties, areas and provinces 2004
Cadastral owners Taxable surface (hectares) Tax base (millions of euros) Quota (millions of euros)
Alt Camp 11,535 52,951 36.19 0.16
Alt Empordà 20,615 135,908 89.12 0.46
Alt Penedès 10,693 56,101 30.28 0.20
Alt Urgell 5,627 145,499 23.46 0.08
Alta Ribagorça 905 42,698 4.47 0.01
Anoia 7,709 83,183 29.62 0.15
Bages 10,106 126,633 36.75 0.19
Baix Camp 19,025 69,963 73.64 0.39
Baix Ebre 26,664 96,051 174.95 1.39
Baix Empordà 16,064 69,141 65.35 0.36
Baix Llobregat 8,079 36,212 28.56 0.17
Baix Penedès 4,646 25,748 8.27 0.03
Barcelonès 1,245 2,788 0.72 0.00
Berguedà 4,578 116,609 25.00 0.07
Cerdanya 3,690 54,373 15.67 0.07
Conca de Barberà 11,960 63,983 28.21 0.15
Garraf 2,164 15,004 3.78 0.01
Garrigues 15,583 81,042 55.97 0.32
Garrotxa 5,951 73,150 19.77 0.11
Gironès 9,039 55,524 38.97 0.23
Maresme 7,748 28,787 50.53 0.35
Montsià 23,304 69,357 172.59 1.34
Noguera 15,539 178,678 132.51 0.74
Osona 6,642 121,734 45.29 0.27
Pallars Jussà 6,839 135,038 25.96 0.12
Pallars Sobirà 3,709 137,967 18.22 0.03
Pla d'Urgell 9,918 30,622 104.43 0.70
Pla de l'Estany 4,129 26,507 15.13 0.09
Priorat 10,916 49,828 13.36 0.05
Ribera d'Ebre 14,213 83,054 41.00 0.21
Ripollès 3,557 94,864 12.29 0.03
Segarra 7,161 71,841 38.65 0.23
Segrià 30,396 139,430 353.27 2.23
Selva 9,588 98,194 44.25 0.30
Solsonès 2,084 100,410 23.71 0.08
Tarragonès 8,506 28,690 29.14 0.16
Terra Alta 10,376 73,246 22.09 0.10
Urgell 12,257 57,912 75.46 0.48
Val d'Aran 2,125 63,316 7.95 0.01
Vallès Occidental 5,976 41,023 14.21 0.07
Vallès Oriental 11,595 74,704 33.91 0.19
Catalonia 402,456 3,107,763 2,062.70 12.36
Metropolità 47,500 254,619 161.99 1.01
Comarques Gironines 68,943 553,288 284.89 1.58
Camp de Tarragona 66,588 291,163 188.81 0.95
Terres de l'Ebre 74,557 321,708 410.63 3.04
Ponent 90,854 559,525 760.30 4.70
Comarques Centrals 31,119 548,569 160.37 0.76
Alt Pirineu i Aran 22,895 578,891 95.72 0.33
Barcelona 76,333 690,186 297.76 1.69
Girona 71,269 585,002 294.52 1.63
Lleida 113,709 1,219,704 870.98 5.06
Tarragona 141,145 612,871 599.44 3.98
Source: Ministerio de Economía y Hacienda. Centro de Gestión Catastral y Cooperación Tributaria.

Last update: June 18, 2009.

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.