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

Urban property tax (IBI). Counties, areas and provinces 2004
Number of receipts Integral quota Tax debt
Alt Camp 34,279 5.28 5.28
Alt Empordà 132,725 32.88 32.88
Alt Penedès 65,659 14.26 14.08
Alt Urgell 20,091 3.19 3.19
Alta Ribagorça 5,637 0.81 0.81
Anoia 72,672 17.76 17.70
Bages 109,176 24.35 24.25
Baix Camp 146,771 32.59 32.48
Baix Ebre 59,003 12.06 11.95
Baix Empordà 140,812 40.97 40.48
Baix Llobregat 435,201 125.99 123.33
Baix Penedès 111,057 29.57 29.11
Barcelonès 1,337,772 458.97 449.09
Berguedà 27,884 5.13 5.13
Cerdanya 24,233 4.66 4.66
Conca de Barberà 15,192 2.38 2.38
Garraf 104,027 29.35 28.05
Garrigues 21,951 2.25 2.25
Garrotxa 32,882 7.17 7.17
Gironès 103,978 27.88 27.88
Maresme 256,767 75.98 75.86
Montsià 45,232 7.99 7.89
Noguera 28,685 4.36 4.36
Osona 91,767 22.88 18.20
Pallars Jussà 16,569 1.92 1.92
Pallars Sobirà 11,097 0.87 0.87
Pla d'Urgell 22,155 3.92 3.92
Pla de l'Estany 18,353 4.21 4.21
Priorat 7,975 0.70 0.70
Ribera d'Ebre 14,497 2.95 2.95
Ripollès 22,877 3.94 3.94
Segarra 14,718 1.98 1.98
Segrià 133,678 29.76 29.76
Selva 129,022 31.60 31.60
Solsonès 9,574 1.33 1.33
Tarragonès 192,258 51.16 49.60
Terra Alta 8,673 0.72 0.72
Urgell 25,704 4.26 4.26
Val d'Aran 18,086 2.64 2.64
Vallès Occidental 452,474 135.51 129.69
Vallès Oriental 212,977 58.57 58.28
Catalonia 4,734,140 1,324.87 1,296.83
Metropolità 2,864,877 898.73 878.38
Comarques Gironines 580,649 148.66 148.17
Camp de Tarragona 507,532 121.68 119.55
Terres de l'Ebre 127,405 23.73 23.51
Ponent 246,891 46.53 46.53
Comarques Centrals 311,073 71.45 66.61
Alt Pirineu i Aran 95,713 14.09 14.09
Barcelona 3,165,447 968.77 943.57
Girona 599,800 152.54 152.05
Lleida 333,956 58.15 58.15
Tarragona 634,937 145.40 143.06
Units: Millions of euros.
Source: Ministerio de Economía y Hacienda. Centro de Gestión Catastral y Cooperación Tributaria.

Last update: May 18, 2010.

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.