Measures relating to ICIO, IAE and payment in instalments

ICIO – Discount to promote jobs

Barcelona City Council will apply a 30% discount to the total for buildings, installations and works carried out in premises where economic activity is carried out of which the taxpayer is the owner, under the following conditions:

  1. this activity began within the two years prior to the request for a works or town-planning license, or
  2. b. where there has been an average increase in their workforce in the municipality of 10% or more between the year prior to the request for a license and the previous year.

More information in the Tax Byelaw 2.1 from the ICIO (art. 7.1C)(document in Catalan).

IAE - Discount for businesses that increase the size of their workforce

Barcelona City Council will apply a 20% discount to IAE of businesses that have increased the size of their workforce with an open-ended contract by an average of 10% or more.

More information in the Tax Byelaw 1.4 on the IAE (art. 7.6 ) ) modified through an agreement at the Full Council meeting on 15 March 2013, Official Province Gazette 25 March 2013 (document in Catalan).

Payment in instalments - guarantees

Aware of the economic crisis, when businesses present proof of problems with liquid assets, Barcelona City Council will not demand guarantees for instalments under €24,000.00, for a maximum of 36 months.

More information in the General Tax Byelaw (art.127.1)(document in Catalan).

Last update: 10/01/2014