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

Rustic property tax (IBI). Counties, areas and provinces 2010
Number of contributors Tax Base (milions of euros) Quota (milions of euros)
Alt Camp 13,573 58.86 0.26
Alt Empordà 20,345 104.96 0.63
Alt Penedès 9,189 62.31 0.46
Alt Urgell 2,794 26.14 0.10
Alta Ribagorça 497 11.25 0.02
Anoia 7,573 57.23 0.30
Bages 11,372 174.05 0.89
Baix Camp 16,364 107.03 0.55
Baix Ebre 26,297 196.57 1.68
Baix Empordà 12,088 171.73 1.12
Baix Llobregat 6,315 29.47 0.23
Baix Penedès 4,409 11.65 0.06
Barcelonès 74 0.53 0.00
Berguedà 4,254 36.15 0.16
Cerdanya 2,615 18.75 0.09
Conca de Barberà 11,390 32.47 0.20
Garraf 1,124 3.16 0.02
Garrigues 10,398 74.89 0.43
Garrotxa 4,965 24.50 0.14
Gironès 7,057 72.97 0.41
Maresme 6,844 103.27 0.70
Montsià 21,775 207.60 1.66
Noguera 11,300 177.30 1.01
Osona 5,991 64.12 0.45
Pallars Jussà 4,180 40.56 0.20
Pallars Sobirà 1,840 24.89 0.08
Pla d'Urgell 8,401 118.52 0.83
Pla de l'Estany 5,833 14.77 0.10
Priorat 10,579 19.50 0.08
Ribera d'Ebre 13,970 44.76 0.25
Ripollès 3,367 26.46 0.12
Segarra 5,351 52.01 0.31
Segrià 22,182 475.03 3.09
Selva 8,390 60.79 0.41
Solsonès 1,301 37.93 0.13
Tarragonès 6,846 48.70 0.31
Terra Alta 10,564 24.35 0.12
Urgell 9,246 107.36 0.65
Val d'Aran 1,056 17.49 0.07
Vallès Occidental 4,623 20.97 0.13
Vallès Oriental 10,082 124.14 0.65
Catalonia 346,414 3,085.20 19.09
Metropolità 27,938 278.38 1.71
Comarques Gironines 62,045 476.18 2.93
Camp de Tarragona 58,752 266.57 1.40
Terres de l'Ebre 72,606 473.28 3.71
Ponent 66,878 1,005.12 6.32
Comarques Centrals 22,918 312.25 1.63
Alt Pirineu i Aran 12,982 139.07 0.55
Penedès 22,295 134.36 0.84
Barcelona 67,268 673.91 3.98
Girona 63,996 488.69 2.98
Lleida 79,383 1,171.10 6.96
Tarragona 135,767 751.49 5.16
Source: Idescat, based on data from the Dirección General del Catastro.

Last update: February 7, 2012.

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.