If you have a flat
...a house, a parking space, commercial premises or any other property that you have purchased, inherited or received as a donation...
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 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.
You also have to pay two other taxes:
The sewerage tax
for the maintenance, improvement and cleaning of the sewers, which is paid according to consumption as part of the water bill.
The municipal waste collection tax for waste generated in private homes, which is also paid as part of the water bill. This is an environmental tax aimed at properly managing the household waste produced in the city, increasing waste sorting and reducing emissions.
WHAT IF YOU
RENT YOUR FLAT?
In this case, the owner must pay the IBI. However, the sewerage and waste collection taxes are paid by the person whose name is on the property’s water bill.
CONSTRUCTION, INSTALLATION AND WORKS TAX (ICIO)
If you carry out home improvement projects involving structural modifications or renovations, or build a new home or a swimming pool...
You have to pay the ICIO.
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.
The amount is calculated by applying 4% of the cost of the material execution of the work (the costs of labour plus materials needed).
It is paid at the start of work.
CAPITAL GAINS TAX ON URBAN LAND (aka PLUSVALÍA)
If you have inherited a home or property, received it as a donation or sold it...
You have to pay the capital gains tax (plusvalía).
This tax is paid on the increase in the value of a property, a plot of land, etc., when it is transferred from one owner to another.
The capital gains tax has to be paid if you sell or inherit a property or receive it as a donation:
- A flat
- A house
- Commercial premises
- Etc.
No s’ha de pagar la plusvàlua si es compra:
- A flat
- A house
- Commercial premises
- Etc.
The tax is paid via self-assessment.
For example, if you need a lorry for the move, you have to pay a tax for this vehicle to occupy the street for a period of time.
The price to pay depends on the amount of space occupied and how long it is occupied.
Once the tax has been paid, you also have to request a permit to occupy public space for moving.
