Tax payer guide - Calendar 2017

  • Calendar
  • Taxes, rates and public-sector charges
  • How to get in contact
  • How to pay
  • Services Charter
  • Collaboration from associations
  • Management professionals
  • Tax Council
  • Data access

Calendar

Print calendar (PDF)

Tax payer guide and Calendar 2016

Tax about real estate

Direct-debit payment dates
03/02/2017
03/05/2017
04/09/2017
04/12/2017
Payment date for direct debits made online or through the 010 freephone service (931 537 010 from outside the metropolitan area), during the payment-collection period
03/05/2017
E-census payment date
03/07/2017
Payment-collection period for non-direct debit bills
del 01/02/2017 to 01/04/2017
When the last day of payment is a holiday, the term is extended until the next first working day

Vehicles

Direct-debit payment dates
06/06/2017
Payment date for direct debits made online or through the 010 freephone service (931 537 010 from outside the metropolitan area), during the payment-collection period
06/06/2017
E-census payment date
03/05/2017
Payment-collection period for non-direct debit bills
del 01/03/2017 to 01/05/2017
When the last day of payment is a holiday, the term is extended until the next first working day

Economical activities

Direct-debit payment dates
04/12/2017
Payment date for direct debits made online or through the 010 freephone service (931 537 010 from outside the metropolitan area), during the payment-collection period
22/12/2017
E-census payment date
22/12/2017
Payment-collection period for non-direct debit bills
del 01/10/2017 to 01/12/2017

Waste

Direct-debit payment dates
04/12/2017
Payment date for direct debits made online or through the 010 freephone service (931 537 010 from outside the metropolitan area), during the payment-collection period
22/12/2017
E-census payment date
22/12/2017
Payment-collection period for non-direct debit bills
del 01/10/2017 to 01/12/2017

Garage Entrances

Direct-debit payment dates
11/05/2017
Payment date for direct debits made online or through the 010 freephone service (931 537 010 from outside the metropolitan area), during the payment-collection period
11/05/2017
Payment-collection period for non-direct debit bills
del 15/02/2017 to 15/04/2017
When the last day of payment is a holiday, the term is extended until the next first working day
 

Charge for the Private Use of Public Roads

Direct-debit payment dates
11/05/2017
Payment date for direct debits made online or through the 900 226 226 freephone service, during the payment-collection period
11/05/2017
Payment-collection period for non-direct debit bills
del 15/02/2017 to 15/04/2017
When the last day of payment is a holiday, the term is extended until the next first working day

Capital Gains

30 working days as from the date of transfer.

6 months as from the date of the death (inheritance) extendible to 1 year when requested in writing within the first 6 months.

When the last day of payment is a holiday, the term is extended until the next first working day

Bank cash points open on public roads

Annual self-assessment, from 1 June to 30 June inclusive.

Where the use starts later, there will be a deadline of 30 working days counting from the beginning of this use.


Taxes, rates and public-sector charges

Land Tax (IBI)

This tax must be paid by owners, beneficial owners or leaseholders of any real estate (flat, garage space, storeroom, shop, house, office, etc.).

If the property is assigned, the new owner will be liable for the tax from the following year.

More information on this tax


Tax on Mechanically Powered Vehicles

This tax must be paid by anyone who owns a vehicle that is registered in the city of Barcelona.

For de-registrations, modifications or changes of address, you need to go to the Prefectura Provincial de Trànsit (Provincial Traffic Office) Gran Via, 184.

For more information go to www.dgt.es or call 932 986 539.

More information on this tax


Economic Activity Tax (IAE)

This tax must be paid by companies or organisations with a net turnover equal to or more than one million euros in the second to last tax year.

To register, de-register or make changes to municipal, provincial and national payments you need to go to the Tax Agency. Information: call 901 335 533 or visit the web page www.agenciatributaria.es

More information on this tax


Public-Sector Charge for Waste Collection

This public-sector charge, for the provision of the waste collection service, must be paid by individuals and public or private businesses or associations that are responsible for activities generating commercial and industrial waste and do not provide proof that all the waste generated is collected separately by an agent authorised by the Catalan Waste Agency and approved by Barcelona City Council.

However, the management of those classified as "Large Generators" (generating more than 900 l/day of waste and organic waste or more than 900 l/week of waste related to their activity, or produced in premises, establishments, offices, etc. with a surface area of over 500 m2), is carried out by "Medi Ambient - Neteja i Gestió de Residus", carrer Torrent de l’Olla 218-220, 6a planta, 08012 Barcelona.

More information on this tax


Capital Gains Tax

This tax must be paid by people who sell a flat, garage space, storeroom, shop or house, etc., on the property's increase in value under their ownership.

Where the property is inherited or donated, it is the new owner who has to pay the tax.

More information on this tax


Garage Entrances

This is the rate charged for restricting the use of public roads for vehicle entry to and exit from buildings.

For any related management issue, you will need to contact the municipal district with jurisdiction over the site the garage entrance is located in.

More information on this tax


Charge for the Private Use of Public Roads

This rate must be paid when you occupy part of a public road (for example: the terrace of a bar).

More information on this tax


Pets

This rate must be paid by owners or keepers of pets (cats and dogs).

This rate is a one-off payment to be paid during the lifetime of the cat or dog so it can be entered in the Municipal Register of Pets.

This procedure can be carried out on the internet, by phone or in person. Simply log on to the website www.bcn.cat/tramits, or call 010 freephone service (931 537 010 from outside the metropolitan area).

For more information on the animal register go to the website of the Àrea de Medi Ambient i Serveis urbans (Department of Environment and Urban Services).


(*) See the terms of telephone service on the web ajuntament.barcelona.cat/canals-comunicacio-ciutadana/telefonic

How to get in contact

By internet

Information and procedures are available 24 hours a day, 365 days a year on our web page.

The Institut Municipal d’Hisenda(The Municipal Tax Office) offers you the option of carrying out procedures via the internet. This is a service available to everyone and mandatory for management professionals (agents, tax advisers) and legal persons (companies, organisations) which provides a flexible and easy way to carry out procedures without the need for travel.


By phone

  • 010*
  • 931 537 010 If you are calling from outside the Barcelona metropolitan area.
  • 93 486 00 98 Phone number for people who are hard of hearing.

In writing

You can present documents at any City Council register, situated in the district Citizen Help and Information centres. You can also present documentation at any public administration or post office.


In-person service in the districts

Natural persons may request information, clarification and carry out most of the administrative tasks at the district Citizen Help and Information centres.

To find the address of the office nearest to your home or work, call 010 freephone service (931 537 010 from outside the metropolitan area), see the City Guide or check on this website.


Licences and permits

Requesting certificates, information on outstanding debts or paying an instalment: where the person carrying out the procedure is not the debtor, they must confirm authorisation from and provide a photocopy of the NIF (Spanish Tax Identification Number) or NIE (foreign national identification nombrer) of the person who has authorised them to carry out the procedure.


(*) See the terms of telephone service on the web ajuntament.barcelona.cat/canals-comunicacio-ciutadana/telefonic.

How to pay

Payment by direct debit

This is the easiest and most convenient way to stay up to date with your tax obligations without having to worry about payment deadlines or receiving notices. It will save you having to make journeys and will ensure you don't end up with surcharges for late payments.

You can set up a direct debit via the internet, by calling the free phone number 010 (931 537 010 from outside the metropolitan area) or at a Procedures and services stall.

With regard to the Land Tax (for individuals) and the Tax on Mechanically Powered Vehicles and the Public-Sector Charge for Waste Collection, the advantage of paying by direct debit is that you receive a 2% discount on the municipal payment (in 4 instalments in the case of Land Tax). These benefits are effective from the year after you set up the direct debit.

Failure to pay any of the bills could result in the direct debit being cancelled.


Paying with a bank card

You can make payments via the internet, by calling the 010 freephone service (931 537 010 from outside the metropolitan area) or at a Procedures and services stall.

Payments at banks

You can make payments, within the indicated period, at any branch of the banks and savings banks listed on the back of the payment documents.


Payment outside the time period

Any payments not made within the voluntary-payment period will incur the surcharges and interest rates indicated in the general tax act.


If you lose or do not receive the payment notice

If for any reason you do not have the notice for payment of a tax, rate or public-sector charge for which you have not set up a direct debit, at the end of the first month of the payment period, you need to request a copy via the internet or calling freephone service 010 (931 537 010 if you are calling from outside the Barcelona metropolitan area) and from the Procedures and services stalls.


How to pay if you do not have the payment document

If you would like a copy of the payment documents, for whatever reason and irrespective of the period concerned, the voluntary or the enforcement period (with surcharges and interest charges, where applicable), you can do so via the Internet. We will provide you with a copy so you can make the payment at a bank or via the internet, for this procedure, you need to have a digital certificate or at call free on 010 freephone service (931 537 010 from outside the metropolitan area) between 8 am and midnight, Monday to Sunday.

You can also obtain copies of the payment documents for traffic penalty charges imposed by Barcelona City Council, during either the voluntary-payment period or the enforcement period, via the Internet using a digital certificate.


(*) See the terms of telephone service on the web ajuntament.barcelona.cat/canals-comunicacio-ciutadana/telefonic.

Services Charter

The Institut Municipal d'Hisenda (Municipal Tax Office) has drawn up a Service Charter featuring a series of specific pledges to taxpayers whose levels of compliance it will periodically publish.

See our pledge to taxpayers (document in Catalan).

Collaboration from associations

Associations and guilds making up the Barcelona Trade, Services and Tourism Guilds Board and PIMEC Comerç are considered collaborators of the Municipal Tax Office of Barcelona City Council.

BARCELONA TRADE, SERVICES AND TOURISM GUILDS BOARD
www.conselldegremis.cat/ (website in Catalan)
Telephone: 93 491 06 48.

PIMEC COMERÇ
http://web.pimec.org/en/inici
Telephone 93 496 45 60.

Management professionals

If you are a management professional (agent, tax advisor, estate administrator, etc.) you will have to carry out your procedures and receive information through this web page..

The Professionals File is a free internet application that enables you to carry out the following, with the taxpayer’s permission:

  • Access the main details on clients held by the Institut Municipal d’Hisenda
  • Carry out and complete most procedures online
  • Carry out procedures in batches
  • Attach electronic copies of any documentation associated with the procedure
  • Track procedures
  • Have access to a client-management portal

To access the professionals file all you need is:

  • To be a member of an Association that has signed a collaboration agreement with the Institut Municipal d'Hisenda de Barcelona
  • To be signed up to one of these agreements
  • To have an electronic signature

If you are unable to carry out the requested procedure or receive the information you are looking for via the internet, it is essential you book an appointment at the Institut Municipal d'Hisenda, either online.

In accordance with the legislation mentioned below, the Public Authorities may require businesses or management professionals to use IT media:

In accordance with these acts, Barcelona City Council introduced this mandatory feature into the Byelaw on General Tax.


(*) See the terms of telephone service on the web http://ajuntament.barcelona.cat/canals-comunicacio-ciutadana/telefonic.

Tax Council

The Tax Council was set up in 1988 as an external advisory and monitoring body to oversee tax-related appeals It operates independently and objectively, promoting, investigating and resolving lodged appeals.

The Tax Council was set up as an instrument for improving the City Council's tax-related action and to improve the guarantees and rights of citizens. It is an independent and objective body as its members are not part of the municipal authority and act exclusively under legal criteria.

Address:
Ronda Sant Pau, 43-45 1r
08015 Barcelona
Tel. 93 402 78 15
Fax 93 402 78 48

Data access

Any citizen, company or association may get instant access to their tax information and the latest taxes and paid or outstanding fines, on the Institut Municipal d'Hisenda (Municipal Tax Office) web page, via the Citizens file or companies and associations file.

Management professionals can access the main information on their clients held by the Institut Municipal d'Hisenda (Municipal Tax Office) via the professionals file and with prior authorisation from their clients..

If you do not have an electronic signature, go to any district office or the Institut Municipal d'Hisenda and we will provide you with an idCAT digital certificate which you can use for accessing the file.

The idCAT is a digital certificate for individuals, issued by the Catalan Certification Agency (CATCert) which ensures the integrity and confidentiality of electronic transactions and verifies the identity of citizens by means of an electronic signature.