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

Urban property tax (IBI). Counties, areas and provinces 2005
Number of receipts Integral quota Tax debt
Alt Camp 35,257 6.53 6.52
Alt Empordà 135,684 34.11 33.62
Alt Penedès 67,592 15.70 15.43
Alt Urgell 20,027 3.41 3.41
Alta Ribagorça 5,678 0.94 0.94
Anoia 74,161 19.82 19.64
Bages 112,063 27.37 27.20
Baix Camp 152,639 37.32 36.35
Baix Ebre 60,562 13.17 12.90
Baix Empordà 146,301 43.67 42.58
Baix Llobregat 447,900 139.66 135.75
Baix Penedès 113,817 33.91 33.20
Barcelonès 1,356,962 504.08 493.41
Berguedà 28,842 5.49 5.49
Cerdanya 24,664 4.95 4.94
Conca de Barberà 15,620 2.62 2.62
Garraf 107,146 32.46 30.87
Garrigues 18,382 2.42 2.40
Garrotxa 34,556 7.45 7.35
Gironès 108,801 29.47 28.64
Maresme 264,049 82.01 80.86
Montsià 46,457 9.03 8.98
Noguera 28,246 4.77 4.77
Osona 93,847 21.57 18.03
Pallars Jussà 15,602 2.19 2.16
Pallars Sobirà 11,514 1.00 0.98
Pla d'Urgell 22,093 4.47 4.41
Pla de l'Estany 18,679 4.28 4.28
Priorat 8,043 0.75 0.75
Ribera d'Ebre 14,751 3.19 3.17
Ripollès 23,430 4.12 4.08
Segarra 14,774 2.23 2.23
Segrià 134,598 32.32 31.22
Selva 133,064 32.70 32.23
Solsonès 9,656 1.44 1.44
Tarragonès 198,808 57.30 55.51
Terra Alta 8,782 0.75 0.75
Urgell 25,742 4.61 4.55
Val d'Aran 18,313 2.99 2.94
Vallès Occidental 465,744 154.07 146.10
Vallès Oriental 220,860 65.49 64.83
Catalonia 4,843,706 1,455.80 1,417.53
Metropolità 2,930,253 993.47 967.25
Comarques Gironines 600,515 155.79 152.76
Camp de Tarragona 524,184 138.42 134.95
Terres de l'Ebre 130,552 26.14 25.80
Ponent 243,835 50.81 49.58
Comarques Centrals 318,569 75.69 71.79
Alt Pirineu i Aran 95,798 15.48 15.39
Barcelona 3,238,206 1,067.64 1,037.53
Girona 620,092 159.87 156.84
Lleida 330,672 63.73 62.41
Tarragona 654,736 164.56 160.75
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.