This is a tax levied on economic activities (business, professional and artistic) within the municipality, regardless of whether they are specified in the tax rates or whether the activity in question is carried out on specific premises.
Setting up a direct debit for your regular payments brings added security and peace of mind, as well as saving you time. Bills will always be paid on time, you will know the date payment will be taken in advance, you won’t need to make a trip to your bank, and security is guaranteed.
The financial institutions where Barcelona City Council bills are to be paid by direct debit must be authorised to operate in countries where SEPA regulations are mandatory: The European Union (including Monaco and San Marino), Andorra, Liechtenstein, Norway and Switzerland.
This procedure allows you to request annulment or express disagreement with regard to a municipal tax or public-sector charge, either during the voluntary payment period or when a claim is made during the enforcement period (with additional charges and interest).
It should be borne in mind that the lodging of an appeal does not suspend the payment deadline or the collection procedure, unless a guarantee is presented to ensure payment of the debt.
Complaints or appeals may be made:
- Via Internet: by clicking on the following link
- By post: To the Institut Municipal d'Hisenda, natural persons only: C. Llacuna, 63 - 08005 Barcelona
IAE is a tax levied on economic activities (business, professional and artistic) within the municipality, regardless of whether they are specified in the tax rates or whether the activity in question is carried out on specific premises.
The tax is only payable by companies and entities that carry out a business or artistic activity when the net turnover for the previous two years is equal to or greater than 1,000,000 euros. For example, a company with a turnover of EUR 1,000,000 in 2018 would have to pay the tax in 2020.
All persons, companies and entities that carry out an economic activity must register on the tax register of business persons, professionals and withholders of the Agencia Estatal Tributaria (the Spanish central tax authority) by presenting the form 036 or 037 provided by the Agencia Estatal Tributaria itself.