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

Rustic property tax (IBI). Counties and Aran, and areas 2021
Number of receipts Tax Base (Thousands of euros) Integral quota (euros) Tax Base/ Receipt (euros) Integral quota/ Receipt (euros)
Alt Camp 7,471 93,513 511,729 12,517 68
Alt Empordà 9,636 190,797 1,166,591 19,800 121
Alt Penedès 10,934 109,199 832,108 9,987 76
Alt Urgell 3,216 51,570 293,548 16,035 91
Alta Ribagorça 590 15,324 70,750 25,973 120
Anoia 9,241 98,680 619,600 10,678 67
Aran 1,142 20,785 92,343 18,201 81
Bages 11,674 214,214 1,212,189 18,350 104
Baix Camp 10,998 243,470 1,630,951 22,138 148
Baix Ebre 23,839 252,274 2,237,852 10,582 94
Baix Empordà 25,683 242,523 1,580,921 9,443 62
Baix Llobregat 7,645 56,033 454,752 7,329 59
Baix Penedès 2,846 39,551 233,789 13,897 82
Barcelonès 747 32,422 152,230 43,403 204
Berguedà 5,902 95,124 490,864 16,117 83
Cerdanya 1,803 42,967 217,119 23,831 120
Conca de Barberà 7,446 50,926 375,249 6,839 50
Garraf 4,982 142,139 1,114,407 28,531 224
Garrigues 10,134 153,247 871,815 15,122 86
Garrotxa 3,543 69,074 410,138 19,496 116
Gironès 4,955 154,897 1,018,505 31,261 206
Lluçanès .. Confidential data, low reliability or not available .. Confidential data, low reliability or not available .. Confidential data, low reliability or not available .. Confidential data, low reliability or not available .. Confidential data, low reliability or not available
Maresme 8,817 211,170 1,580,541 23,950 179
Moianès 2,540 49,062 365,424 19,316 144
Montsià 16,033 267,823 2,093,130 16,704 131
Noguera 11,499 341,534 2,000,241 29,701 174
Osona 8,973 221,396 1,573,909 24,674 175
Pallars Jussà 4,488 72,796 434,624 16,220 97
Pallars Sobirà 2,044 33,222 118,153 16,253 58
Pla d'Urgell 7,602 185,409 1,218,582 24,390 160
Pla de l'Estany 1,788 37,759 249,780 21,118 140
Priorat 3,845 36,224 227,039 9,421 59
Ribera d'Ebre 7,309 71,422 446,824 9,772 61
Ripollès 1,336 52,537 288,676 39,324 216
Segarra 5,559 111,925 705,180 20,134 127
Segrià 21,572 781,901 5,201,050 36,246 241
Selva 9,366 111,772 836,226 11,934 89
Solsonès 1,576 74,340 376,336 47,170 239
Tarragonès 5,374 83,651 602,043 15,566 112
Terra Alta 6,501 48,705 299,128 7,492 46
Urgell 9,301 179,502 1,185,392 19,299 127
Vallès Occidental 5,544 115,720 964,477 20,873 174
Vallès Oriental 12,258 220,346 1,591,352 17,976 130
Catalonia 317,752 5,676,945 37,945,557 17,866 119
Metropolità 35,743 644,627 4,820,945 18,035 135
Comarques Gironines 56,307 859,359 5,550,837 15,262 99
Camp de Tarragona 35,134 507,784 3,347,011 14,453 95
Terres de l'Ebre 53,682 640,224 5,076,934 11,926 95
Ponent 65,667 1,753,518 11,182,260 26,703 170
Comarques Centrals 31,948 669,499 4,080,053 20,956 128
Alt Pirineu i Aran 13,283 236,664 1,226,537 17,817 92
Penedès 25,988 365,270 2,660,980 14,055 102
Source: Idescat, based on data from the Dirección General del Catastro.
(..) Confidential data, low reliability or not available.

Last update: June 28, 2023.

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.