Who has to pay the tax
This tax has to be paid by legal owners, beneficial owners, leaseholders or freeholders of any landed property (flat, parking space, storage room, shop, house, office, etc.).
The holder on 1 January is liable for the full sum of the tax, even if the property is subsequently assigned. This means that the new holder has to pay the tax from the year after the acquisition date.
Paying the tax by direct debit will save time: there is no need to go to the bank to make the payment, or to chase up a copy of the bill if you do not receive it. Another advantage is that you don't need to worry about whether the document has been received or when the payment period is, as long as you have sufficient funds in your account.
This payment can be made by direct debit from your current account or savings account. The bill is paid in four instalments and individuals. For payment dates, see the Taxpayer Calendar. The direct debit can be set up via the Internet, at district Citizen Help and Information office, or calling the free phone number 010* (931 537 010 from outside the metropolitan area).
If there is an error with the direct debit, the City Council guarantees the cancellation of any surcharges and interest.
(*) See the terms of telephone service on the web ajuntament.barcelona.cat/en/content/telephone--communication-channels-citizens