{"id":110489,"date":"2024-08-05T12:39:56","date_gmt":"2024-08-05T10:39:56","guid":{"rendered":"https:\/\/www.shbarcelona.com\/blog\/en\/?p=110489"},"modified":"2024-08-05T12:39:56","modified_gmt":"2024-08-05T10:39:56","slug":"what-is-ibi-and-why-is-it-paid-barcelona","status":"publish","type":"post","link":"https:\/\/www.shbarcelona.com\/blog\/en\/what-is-ibi-and-why-is-it-paid-barcelona\/","title":{"rendered":"What is the IBI, and why is it paid (in Barcelona)?"},"content":{"rendered":"<p>The property tax, also known as IBI in Spain, is a <strong>municipal tax<\/strong> paid by all <strong>property owners<\/strong> in Spain. It is a tax levied for owning a property and its right of use. From <a href=\"https:\/\/www.shbarcelona.com\/\"><strong>ShBarcelona<\/strong><\/a>, we explain in a clear way the most important aspects of this tax.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_17 counter-hierarchy ez-toc-grey\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class=\"ez-toc-list ez-toc-list-level-1\"><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/what-is-ibi-and-why-is-it-paid-barcelona\/#When_is_the_IBI_paid_in_Barcelona\" title=\"When is the IBI paid in Barcelona?\">When is the IBI paid in Barcelona?<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/what-is-ibi-and-why-is-it-paid-barcelona\/#How_is_the_IBI_paid_in_Barcelona\" title=\"How is the IBI paid in Barcelona?\">How is the IBI paid in Barcelona?<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/what-is-ibi-and-why-is-it-paid-barcelona\/#How_is_the_IBI_calculated_in_Barcelona\" title=\"How is the IBI calculated in Barcelona?\">How is the IBI calculated in Barcelona?<\/a><ul class=\"ez-toc-list-level-3\"><li class=\"ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/what-is-ibi-and-why-is-it-paid-barcelona\/#Metropolitan_Tax\" title=\"Metropolitan Tax\">Metropolitan Tax<\/a><\/li><\/ul><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/what-is-ibi-and-why-is-it-paid-barcelona\/#FAQS_about_the_IBI_in_Barcelona\" title=\"FAQS about the IBI in Barcelona\">FAQS about the IBI in Barcelona<\/a><ul class=\"ez-toc-list-level-3\"><li class=\"ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/what-is-ibi-and-why-is-it-paid-barcelona\/#Are_there_applicable_discounts\" title=\"Are there applicable discounts?\">Are there applicable discounts?<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/what-is-ibi-and-why-is-it-paid-barcelona\/#Who_pays_the_IBI_in_a_sale\" title=\"Who pays the IBI in a sale?\">Who pays the IBI in a sale?<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/what-is-ibi-and-why-is-it-paid-barcelona\/#Who_pays_the_IBI_in_a_rental\" title=\"Who pays the IBI in a rental?\">Who pays the IBI in a rental?<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.shbarcelona.com\/blog\/en\/what-is-ibi-and-why-is-it-paid-barcelona\/#How_is_the_IBI_payment_deducted_in_rentals\" title=\"How is the IBI payment deducted (in rentals)?\">How is the IBI payment deducted (in rentals)?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"When_is_the_IBI_paid_in_Barcelona\"><\/span>When is the IBI paid in Barcelona?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In Barcelona, the IBI is paid annually. The payment period may vary depending on the municipality where the property is located, although in the city of Barcelona, it is usually between <strong>April and June<\/strong>.<\/p>\n<p>In any case, we always recommend <strong>checking with the city council<\/strong> for all this information related to tax payments.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_is_the_IBI_paid_in_Barcelona\"><\/span>How is the IBI paid in Barcelona?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Barcelona City Council offers <strong>different ways to pay the IBI<\/strong>:<\/p>\n<ul>\n<li>Single annual payment<\/li>\n<li>Fractionated payment<\/li>\n<\/ul>\n<p>Additionally, <strong>the fees can be directly debited<\/strong> so that payments are made automatically during the due periods. This is an <strong>easier and more convenient<\/strong> way to stay up to date with these fees.<\/p>\n<div id=\"attachment_110490\" style=\"width: 1034px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-110490\" class=\"wp-image-110490 size-full\" src=\"https:\/\/www.shbarcelona.com\/blog\/en\/wp-content\/uploads\/2024\/08\/how-to-pay-the-ibi-barcelona-.jpg\" alt=\"person paying the ibi in barcelona with the computer\" width=\"1024\" height=\"683\"><p id=\"caption-attachment-110490\" class=\"wp-caption-text\">Pay the IBI in Barcelona. Photo via: Unsplash.<\/p><\/div>\n<h2><span class=\"ez-toc-section\" id=\"How_is_the_IBI_calculated_in_Barcelona\"><\/span>How is the IBI calculated in Barcelona?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>To start calculating the IBI, two things must be considered: the<strong> taxable base<\/strong> and the<strong> tax rate<\/strong>.<\/p>\n<ul>\n<li>The taxable base is derived from applying the legally established reductions to the assessment base. The assessment base consists of the cadastral value of the property in question.<\/li>\n<li>The tax rate will be determined by the type of property. For an urban property, as a general rule, <strong>the general tax rate will be 0.66%<\/strong> (2024).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Metropolitan_Tax\"><\/span>Metropolitan Tax<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Metropolitan Tax, also known as <em>Impost Metropolit\u00e0<\/em>, is a tax provided for in Law 31\/2010 of the Parliament of Catalonia, the purpose of which is to finance <strong>the services provided by the AMB<\/strong> in the metropolitan area of Barcelona.<\/p>\n<p>It is a tax that represents a <strong>mandatory surcharge<\/strong> on the property tax (IBI). That is, it is added to the IBI fee.<\/p>\n<p>The taxable base of the tax is the cadastral value (the sum of the value of the land and the construction), a value set by the Ministry of Finance in Spain. <strong>The current tax rate is 0.2%<\/strong>.<\/p>\n<p style=\"text-align: center;\"><a class=\"fasc-button fasc-size-large fasc-type-flat fasc-rounded-medium ico-fa fasc-ico-before fa-chevron-circle-right\" style=\"background-color: #850909; color: #ffffff;\" href=\"https:\/\/www.shbarcelona.com\/\">ShBarcelona, \u200b\u200byour trusted real estate agency<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQS_about_the_IBI_in_Barcelona\"><\/span>FAQS about the IBI in Barcelona<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Are_there_applicable_discounts\"><\/span>Are there applicable discounts?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There are different <strong>IBI discounts<\/strong>, including, for example, for newly constructed properties and comprehensive rehabilitation works or Official Protection housing, among others. If you want more information about the IBI discounts, you can <a href=\"https:\/\/seuelectronica.ajuntament.barcelona.cat\/oficinavirtual\/es\/tramit\/19970000413\" target=\"_blank\" rel=\"nofollow\">click here<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Who_pays_the_IBI_in_a_sale\"><\/span>Who pays the IBI in a sale?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the case of a property sale, you should know that the IBI for the year in which the sale was made <strong>will be charged by the seller<\/strong>.<\/p>\n<p>The person who owns the property on January 1st is obliged to pay the total Property Tax.<\/p>\n<p style=\"text-align: center;\"><em><a href=\"https:\/\/www.shbarcelona.com\/blog\/en\/incasol-10-faqs-for-tenants-and-owners\/\">Related article: Incasol: 10 \u201cFAQS\u201d for tenants and owners<\/a><\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Who_pays_the_IBI_in_a_rental\"><\/span>Who pays the IBI in a rental?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In a rental in Barcelona, the Property Tax (IBI) is, by default, paid by the property owner. This tax levies the ownership of real estate and, therefore, falls on the property owner.<\/p>\n<p>However, in some cases, the rent agreement may stipulate that the tenant assumes the payment of the IBI. <strong>This is legal as long as both parties agree and have clearly specified it in the rental contract.<\/strong><\/p>\n<p>Therefore, it is crucial to read the contract clauses carefully before signing it to understand all the obligations, including who is responsible for the IBI.<\/p>\n<div id=\"attachment_110491\" style=\"width: 1034px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-110491\" class=\"wp-image-110491 size-full\" src=\"https:\/\/www.shbarcelona.com\/blog\/en\/wp-content\/uploads\/2024\/08\/who-pays-the-ibi-in-a-rent-barcelona-.jpg\" alt=\"person checking ibi in barcelona\" width=\"1024\" height=\"683\"><p id=\"caption-attachment-110491\" class=\"wp-caption-text\">The IBI on a rental in Barcelona. Photo via: Unsplash.<\/p><\/div>\n<h3><span class=\"ez-toc-section\" id=\"How_is_the_IBI_payment_deducted_in_rentals\"><\/span>How is the IBI payment deducted (in rentals)?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>The IBI payment in Barcelona<\/strong> can be deducted as long as you are the <strong>owner of any property<\/strong> rented in Spain to a natural person, or if you have a <strong>rental defined as a business activity<\/strong>. You can not <strong>deduct the IBI<\/strong> if you live in your own home; it must always be rented.<\/p>\n<p>To deduct the IBI on the income tax return, it is necessary to provide the <strong>IBI receipt<\/strong> for the corresponding year and <strong>the proof of payment<\/strong>, as well as to check<strong> box 115<\/strong>.<\/p>\n<p>Now that from <a href=\"https:\/\/www.shbarcelona.com\/\"><strong>ShBarcelona,<\/strong><\/a> we&nbsp;provided you with <strong>essential information about the IBI in Barcelona<\/strong>, you will be able to understand its application better. Always try to stay <strong>constantly updated<\/strong>, as it is likely that the tax rates may undergo some modification.<\/p>\n<div style=\"display: none;\"\n    class=\"kk-star-ratings kksr-valign-bottom kksr-align-left \"\n    data-id=\"110489\"\n    data-slug=\"\">\n    <div class=\"kksr-stars\">\n    <div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n    <\/div>\n    <div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\">\n            <div class=\"kksr-icon\" style=\"width: 25px; height: 25px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n    <div class=\"kksr-legend\">\n            <span class=\"kksr-muted\">Rate us!<\/span>\n    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The property tax, also known as IBI in Spain, is a municipal tax paid by all property owners in Spain. It is a tax levied for owning a property and its right of use. From ShBarcelona, we explain in a clear way the most important aspects of this tax. Table of Contents When is the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":110492,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4598],"tags":[],"_links":{"self":[{"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/posts\/110489"}],"collection":[{"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/comments?post=110489"}],"version-history":[{"count":2,"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/posts\/110489\/revisions"}],"predecessor-version":[{"id":110506,"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/posts\/110489\/revisions\/110506"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/media\/110492"}],"wp:attachment":[{"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/media?parent=110489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/categories?post=110489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.shbarcelona.com\/blog\/en\/wp-json\/wp\/v2\/tags?post=110489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}