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

Urban 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) Integra quota/ Receipt (euros)
Alt Camp 40,112 1,961,568 15,319,064 48,902 382
Alt Empordà 171,232 10,009,731 75,829,455 58,457 443
Alt Penedès 86,705 5,061,459 35,786,713 58,376 413
Alt Urgell 44,369 976,541 6,180,236 22,010 139
Alta Ribagorça 7,651 291,233 1,469,791 38,065 192
Anoia 91,935 5,991,557 44,213,559 65,172 481
Aran 23,508 1,081,461 6,552,824 46,004 279
Bages 135,913 7,688,700 59,260,042 56,571 436
Baix Camp 197,268 8,953,982 83,822,087 45,390 425
Baix Ebre 77,905 2,849,192 26,920,806 36,573 346
Baix Empordà 177,283 11,533,077 89,600,560 65,055 505
Baix Llobregat 543,744 45,959,332 294,310,195 84,524 541
Baix Penedès 134,661 6,714,613 65,863,817 49,863 489
Barcelonès 1,571,293 143,364,938 977,090,569 91,240 622
Berguedà 36,458 1,482,951 10,956,526 40,676 301
Cerdanya 31,111 1,697,905 12,064,293 54,576 388
Conca de Barberà 18,896 826,494 6,289,733 43,739 333
Garraf 131,804 9,896,761 67,893,943 75,087 515
Garrigues 17,036 613,523 4,659,806 36,013 274
Garrotxa 43,976 2,247,720 18,737,391 51,112 426
Gironès 142,581 7,597,394 67,267,965 53,285 472
Lluçanès 4,419 197,000 1,681,079 44,580 380
Maresme 330,920 25,253,661 172,977,319 76,313 523
Moianès 12,409 684,658 5,737,960 55,174 462
Montsià 72,802 2,830,266 21,770,440 38,876 299
Noguera 33,463 1,351,797 10,695,469 40,397 320
Osona 117,532 6,724,370 48,988,138 57,213 417
Pallars Jussà 18,252 526,565 3,641,508 28,850 200
Pallars Sobirà 13,795 508,011 2,700,815 36,826 196
Pla d'Urgell 27,640 1,252,409 8,887,572 45,311 322
Pla de l'Estany 23,322 1,295,904 9,717,343 55,566 417
Priorat 9,523 313,141 2,015,842 32,883 212
Ribera d'Ebre 18,122 888,751 5,932,854 49,043 327
Ripollès 29,168 1,229,622 11,165,792 42,157 383
Segarra 17,513 641,592 5,586,982 36,635 319
Segrià 165,783 7,515,761 67,770,623 45,335 409
Selva 164,020 8,892,230 71,685,686 54,214 437
Solsonès 13,713 487,288 3,952,321 35,535 288
Tarragonès 252,479 13,197,061 116,010,127 52,270 459
Terra Alta 10,622 322,560 1,824,685 30,367 172
Urgell 31,002 1,108,716 10,113,158 35,763 326
Vallès Occidental 608,689 48,133,756 319,270,285 79,078 525
Vallès Oriental 269,507 18,811,407 144,581,417 69,799 536
Catalonia 5,970,136 418,966,658 3,016,796,790 70,177 505
Metropolità 3,327,836 281,788,603 1,910,235,650 84,676 574
Comarques Gironines 751,582 42,805,678 344,004,192 56,954 458
Camp de Tarragona 518,278 25,252,246 223,456,853 48,723 431
Terres de l'Ebre 179,451 6,890,769 56,448,785 38,399 315
Ponent 292,437 12,483,798 107,713,610 42,689 368
Comarques Centrals 321,269 17,186,804 130,143,361 53,497 405
Alt Pirineu i Aran 138,686 5,081,716 32,609,467 36,642 235
Penedès 440,597 27,477,044 212,184,872 62,363 482
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.