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

Rustic property tax (IBI). Counties, areas and provinces 2005
Cadastral owners Taxable surface (hectares) Tax base (millions of euros) Quota (millions of euros)
Alt Camp 11,590 52,991 35.08 0.17
Alt Empordà 20,793 136,297 85.52 0.47
Alt Penedès 10,747 56,036 27.48 0.21
Alt Urgell 5,687 145,498 14.02 0.08
Alta Ribagorça 917 42,698 2.46 0.01
Anoia 7,765 83,132 26.14 0.16
Bages 10,356 126,635 28.09 0.20
Baix Camp 19,133 69,895 71.52 0.40
Baix Ebre 26,991 96,073 177.38 1.47
Baix Empordà 16,183 70,168 64.20 0.39
Baix Llobregat 8,170 36,216 23.04 0.18
Baix Penedès 4,657 25,700 7.26 0.04
Barcelonès 1,290 2,760 0.51 0.00
Berguedà 4,608 116,655 12.63 0.07
Cerdanya 3,714 54,378 11.63 0.07
Conca de Barberà 11,999 64,056 27.04 0.16
Garraf 2,019 14,652 2.39 0.02
Garrigues 15,624 81,018 55.95 0.34
Garrotxa 5,928 73,129 18.12 0.12
Gironès 9,029 55,534 35.83 0.24
Maresme 7,869 28,751 49.24 0.37
Montsià 23,555 69,411 170.48 1.37
Noguera 15,585 178,660 133.07 0.81
Osona 6,586 121,378 39.36 0.27
Pallars Jussà 6,915 134,552 22.73 0.13
Pallars Sobirà 3,757 137,965 8.05 0.03
Pla d'Urgell 9,889 30,627 105.99 0.72
Pla de l'Estany 4,147 26,516 13.22 0.09
Priorat 11,028 49,828 11.30 0.05
Ribera d'Ebre 14,379 82,748 38.80 0.20
Ripollès 3,567 94,902 4.70 0.03
Segarra 7,164 72,295 38.59 0.23
Segrià 30,434 139,704 352.17 2.32
Selva 9,691 98,262 43.94 0.31
Solsonès 2,089 100,396 16.04 0.08
Tarragonès 8,669 28,645 28.58 0.16
Terra Alta 10,481 73,261 19.07 0.10
Urgell 12,245 57,943 76.20 0.50
Val d'Aran 2,149 63,317 3.43 0.01
Vallès Occidental 6,027 40,906 10.75 0.08
Vallès Oriental 11,711 74,715 27.47 0.19
Catalonia 405,137 3,108,303 1,939.45 12.87
Metropolità 47,833 254,036 140.88 1.04
Comarques Gironines 69,338 554,808 265.54 1.65
Camp de Tarragona 67,076 291,115 180.78 0.98
Terres de l'Ebre 75,406 321,493 405.72 3.15
Ponent 90,941 560,247 761.96 4.92
Comarques Centrals 31,404 548,196 122.25 0.78
Alt Pirineu i Aran 23,139 578,408 62.32 0.34
Barcelona 76,945 689,245 246.99 1.74
Girona 71,667 586,521 273.08 1.70
Lleida 114,043 1,219,929 832.88 5.29
Tarragona 142,482 612,608 586.50 4.14
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.