If you have a business
...or you’re thinking about opening a shop, a bar, a restaurant, a hair salon or any other type of business, you have to know what taxes you need to pay in order to run the business.
TAX FOR PRIVATE USE OF PUBLIC ROADS
If your business has a terrace, you have to pay...
The tax for the use of public roads, which is paid once a year.
The amount depends on how many metres you occupy and the category of the street.
COUNCIL CHARGE FOR WASTE COLLECTION
If you do not have a private waste collection service, you have to pay the council charge for waste collection.
Everyone conducting a professional activity in the city of Barcelona has to have a waste collection service.
If you have not contracted a private collection service, your waste is collected by the Barcelona City Council, and as such, you’ll have to pay the council charge for waste collection every year.
BUSINESS TAX (IAE)
This tax is applicable to economic activities (business, professional and artistic) within the municipality.
Companies and organisations engaged in business or artistic work have to pay this tax if their net turnover is equal to or higher than 1,000,000 euros.
STATEMENT OF REGISTRATION
If you are thinking of opening a business, you should know that...
You are exempt from paying the business tax if you open a small business (turnover less than 1,000,000 euros). However, regardless of this exemption, you must submit the statement of registration with the Spanish Tax Office.
CONSTRUCTION, INSTALLATION AND WORKS TAX (ICIO)
If you carry out structural changes or renovations in the commercial premises, you also have to pay this tax.
This tax is paid whenever you carry out any kind of construction, installation or work that requires you to get a building permit or urban development license or to submit a declaration of compliance or prior notification.
It is paid at the start of work.
URBAN SERVICES TAX
You have to pay this tax when you submit the application for a building permit or when you send a notification.
This is a tax for the provision of various services, such as the issue of licences and permits, reports etc.
It is managed by Barcelona Cicle de l’Aigua (BCASA).
PROPERTY TAX (IBI)
If you own the commercial premises where you operate your business, you have to pay the IBI.
This tax is paid annually, always by the person who is the owner of the property on 1 January.
The first year you have to pay it, the City Council will send you the corresponding document to make the payment. In the following years, if you pay the tax via direct debit, if will be paid in four instalments throughout the year. If you do not use direct debit, you will have to pay the tax on the dates stipulated in the tax calendar of the current year.
The amount of the IBI is calculated according to the property’s assessed value, which is reviewed periodically.
