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

Urban property tax (IBI). Counties, areas and provinces 2010
Number of receipts Integral quota Tax debt
Alt Camp 38,623 10.49 10.31
Alt Empordà 157,560 54.83 53.86
Alt Penedès 82,603 24.75 24.11
Alt Urgell 21,024 4.51 4.22
Alta Ribagorça 6,998 1.17 1.17
Anoia 86,489 32.65 31.68
Bages 131,603 50.41 45.31
Baix Camp 182,843 48.77 48.00
Baix Ebre 72,835 18.18 17.81
Baix Empordà 167,871 68.49 66.89
Baix Llobregat 498,076 224.21 215.14
Baix Penedès 131,925 54.23 49.94
Barcelonès 1,442,019 677.12 606.46
Berguedà 33,563 7.03 6.83
Cerdanya 28,041 7.14 6.89
Conca de Barberà 17,700 4.14 3.76
Garraf 124,635 63.83 48.05
Garrigues 15,336 3.06 3.06
Garrotxa 40,079 11.95 11.61
Gironès 127,821 46.73 44.33
Maresme 304,892 121.30 119.37
Montsià 64,260 17.75 16.81
Noguera 29,575 7.65 7.63
Osona 113,679 34.98 34.24
Pallars Jussà 16,556 2.93 2.92
Pallars Sobirà 12,125 1.56 1.56
Pla d'Urgell 25,625 6.43 6.40
Pla de l'Estany 21,740 6.97 6.89
Priorat 8,776 1.38 1.37
Ribera d'Ebre 17,212 3.50 3.11
Ripollès 26,745 6.68 6.18
Segarra 16,527 4.33 4.33
Segrià 153,570 55.09 54.84
Selva 156,264 50.87 48.69
Solsonès 11,074 2.87 2.87
Tarragonès 234,296 89.81 88.25
Terra Alta 9,428 1.08 1.05
Urgell 27,816 7.61 7.53
Val d'Aran 20,386 5.67 5.67
Vallès Occidental 552,746 234.63 220.27
Vallès Oriental 260,163 108.48 104.95
Catalonia 5,491,099 2,185.27 2,044.36
Metropolità 3,057,896 1,365.73 1,266.19
Comarques Gironines 698,080 246.53 238.45
Camp de Tarragona 482,238 154.59 151.68
Terres de l'Ebre 163,735 40.51 38.78
Ponent 268,449 84.17 83.79
Comarques Centrals 289,919 95.29 89.25
Alt Pirineu i Aran 105,130 22.98 22.42
Penedès 425,652 175.46 153.78
Barcelona 3,629,565 1,579.12 1,456.18
Girona 720,805 252.59 244.24
Lleida 362,831 104.23 103.53
Tarragona 777,898 249.33 240.41
Units: Millions of euros.
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.