This tax is payable by the owners, beneficiaries, licence holders or holders of a surface right to any property (flat, parking space, storage facility, shop, house, office, etc.).
IBI tax byelaw
Metropolitan tax byelaw
If you have a current bill for payment, you can pay by:
-
Internet
Card or Bizum payment. Without a digital certificate. -
Computerised post offices
Cash, bank card or postal order (ask the Post Office about the cost of postal orders) -
010 line
Freephone 010 (+34 931 537 010 if calling from outside the Barcelona Metropolitan Area -
Collaborating financial institutions
through electronic banking in branch or at ATMs
Alerts
- Property Tax Discounts
- Metropolitan Tax Discount for Large Families
You can request a 50% discount on the full fee of the Metropolitan Tax if you are a natural person subject to the property tax and recognized as a large family by the Department of Social Welfare of the Government of Catalonia.
Consult the current fiscal ordinance to verify if you meet the requirements.
The Metropolitan Tax is a charge on the Property Tax (IBI) established to finance the provision of metropolitan public passenger transport services in the Barcelona Metropolitan Area, including buses, metro, and tram.
How to apply for the discount:
- First, pay the property tax.
- Then, fill out the application form and submit it to the Barcelona Metropolitan Area offices or apply directly online through the Barcelona Metropolitan Area website.
- Once the necessary checks are completed, the discount amount will be deposited into the bank account provided in the application.
- The discount must be requested each year before December 10th.
Notify the change of ownership of the property:
- Online
- Calling the toll-free number 010 (931 537 010 if calling from outside the metropolitan area of Barcelona)
- At the Municipal Tax Institute by appointment.
The owner as of January 1st is obligated ti pay the full tax, even if the property is transferred later.
The new owner must pay the tax starting from the year following the acquisition date.
It is paid by persons who have rights over real estate (flat, house, parking space, storage room, shop, professional office, etc.), in the following order: licence holder, holders of a surface right, beneficiaries and owners.
- A person who has taxable person status on 1 January is obliged to pay the full tax, even if the transfer of the property takes place at a later date.
- If a transfer takes place, the new owner has to pay the tax from the year following the date of acquisition of the property.
The calculation of the IBI is based on the assessed value (which is fixed by the Ministry of Finance on the basis of the data contained in the land registry and taking into account the value of the land and the value of the construction). The legally established reductions are applied to this value, which is the gross tax base, and the net tax base is obtained. The tax rate set by the IBI tax ordinance for each year is applied to this net tax base. The result is the tax liability.
The tax payable, or total tax due minus tax credits, is obtained once the deductions or allowances have been subtracted from the tax liability.
- IBI tax byelaw
- The urban assessed value
- Regulation of local tax offices
- Revision of the assessed value of real estate in Barcelona
Together with the IBI, but as a separate tax, the Metropolitan Tax (which is intended to contribute to the funding of metropolitan services) is also paid. This tax is collected in all municipalities in the metropolitan area.
- Metropolitan tax byelaw (document in Catalan).
The main axes of this agreement are:
- The City Council, under a management assignment regime, handles the processing of cadastral alterations of a legal nature (transfers of ownership).
- The City Council, under a management assignment regime, handles the processing of physical and economic alterations.
- Interadministrative collaboration actions regarding public assistance and notification of values.
Did you know that...?
- Direct debit is the easiest and most convenient way to keep up with your tax obligations
- Pay by instalments: an easier way to pay
