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.)


The card payment option will not be operative between 11.30 pm and midnight


The direct debit option will not be available until further notice. Payment can still be made by debit or credit card

Direct debit

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.

Go to procedure

Complaints or appeals in relation to taxes and public-sector charges

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


Who has to pay this tax

It is payable by persons who hold the following rights over property (flat, parking space, storage room, shop, house, office, etc.), licence holders, holders of surface rights, beneficiaries and owners, in that order.

  • On 1 January the taxpayer is obliged to pay the full tax, even if the property should subsequently be transferred.
  • In the case of transfer, the new owner must pay the tax from the year following the date of purchase.
Last update: 17/04/2023