If you are the owner of a property in Barcelona, you must pay the Real Estate Tax. In this post we tell you how the
IBI in Barcelona is calculated and what you should take into account.
What is Real Estate Tax?
The IBI is a municipal tax that taxes the ownership of rights (administrative concession, surface right, usufruct right and property right) on urban, rustic and special characteristics real estate. It is paid by the person who owns the property on January 1 of each year and the total amount can usually be paid in several installments depending on each municipality.
It is important to remember that, in Barcelona, together with the IBI, the so-called IBI surcharge or metropolitan tax is paid, which aims to contribute to the financing of metropolitan services.
Calculation of IBI in Barcelona
To calculate the IBI in Barcelona, two elements must be considered:
The cadastral value of the property.
This value is established by the General Directorate of Real Estate Cadastre. However, we must remember that it is not the market value of the property. If you do not know the
valor catastral of the property, you can check it on the receipt of the IBI or request it at the Electronic Office of the Cadastre with the cadastral reference. To calculate the cadastral value, the following aspects are considered:
– The location of the property.
– The cost of execution of the construction material.
– Production costs.
– The benefits of promotional business activity.
– Market values
– The value of the land The value of the construction
The cadastral value of the property is used to calculate, in addition to the IBI, other taxes such as the municipal capital gains, the
property transfer tax (ITP) and inheritance and donation tax in relation to real estate.
The coefficient set by the council.
In this case, Barcelona City Council sets the following coefficients:
– If it is land that is classified as developable land, the coefficient to be applied is 0.66%.
– If they are properties that are located on rustic land, the percentage is also 0.66%.
– In the case of land with special characteristics such as highways or airports, the percentage is 0.80%.
The calculation that must be carried out consists of multiplying the corresponding coefficient, according to what we have indicated previously, by the cadastral value.
For example, if you have a home in Barcelona with a cadastral value, according to the IBI receipt, of 60,000 euros, the IBI calculation will be as follows: 60,000 x 0.0066 = 396 euros.
Bonuses that apply
To calculate the final amount to pay for the
IBI in Barcelona a series of
reductions or deductions must be considered that apply in the following cases:
–
Newly built properties or comprehensive rehabilitation works.
–
Official protection homes. The bonus is 50% for a period of 4 years from the final rating of the home. Subsequently, a bonus of 30% will be applied during the fifth year and 10% during the sixth year.
–
Habitual residence of large families. Certainly, in this case the discount can reach 90% depending on the number of children, the existence or not of a person with a disability in the family (with a degree of disability of more than 33%), the level family income and cadastral value of the home.
–
Properties belonging to public research and university teaching organizations.
–
Real estate dedicated to housing and the tertiary sector in which voluntary systems for thermal or electrical use of solar energy have been installed. As a result, the discount can reach 50% during the following 3 tax periods to the installation. In the case of industrial-type facilities, the bonus is 30%. This bonus must be requested by the interested party within a period of 3 months from the registration of the installation.
– In the
properties of agricultural cooperatives and community exploitation of the land. Properties of housing cooperatives in assignment of use or to non-profit entities and social initiatives.
– Also in
municipal-owned properties that are used for sports facilities, civic centers and other municipal facilities.
Surcharge for IBI for vacant properties
A property is considered to be permanently vacant when it remains empty for a period of more than two years. In these cases, a surcharge of 50% is applied to the IBI. If this happens to you and the Barcelona City Council wants to impose a surcharge on you, it will give you a hearing to explain the reasons for the unemployment.
How do you pay the IBI in Barcelona?
You already know how the
IBI is calculated in Barcelona. If you want to pay it, you will have the following options:
–
Online by credit or debit card. You will have to fill out a form and enter your card details. However, an electronic certificate is not required.
– By
telephone by making a free call to 010 if you are calling from the metropolitan area of Barcelona.
–
Through computerized post offices. Payment can be made in cash, by bank card or by postal order (in the latter case, it is necessary to find out the cost of the order).
– At
kiosks that are located in different parts of the city.
– Through different
collaborating financial institutions such as Banco Sabadell, Banco Santander, BBVA and CaixaBank. You can go to one of the offices of these entities or to an ATM of the same.
In the event that you do not have a payment receipt or it is out of time, you must request a new receipt.
When is IBI paid in Barcelona?
Certainly, in the event that you have the IBI receipts domiciled
You will pay in the months of March, June, September and December. But, in the event that you do not have the IBI receipt domiciled, you will pay it in one go between the months of March and May. However, it is important to remember that payment terms and deferral conditions may vary from one municipality to another.
Procedures related to IBI in Barcelona
There are other procedures, in addition to payment, that can be carried out in relation to the
IBI in Barcelona and which are the following:
–
Presentation of appeals and allegations. They are used in the event that the owner of the property considers that there is an error in the receipt of the IBI.
–
Request to apply bonuses. The discounts on the IBI receipt are not applied automatically, but must be requested by the taxpayer.
–
Change of ownership. In the event that the property is transferred, for example, through an inheritance, a donation or a sale, the change of ownership of the property must be requested in the cadastre through the citizen service office.
–
Request for payment in installments. In the event that the taxpayer does not want to pay the IBI bill in full, but wants to do it in installments, they can request the postponement from the Barcelona City Council.
To clarify and find out more about the IBI in Barcelona in the event of the sale of a home or other property, consult our expert real estate advisors and they will help you resolve your doubts and complete the procedures in a timely manner.
