Housing

Property tax IBI (Barcelona)

Impuesto sobre Bienes Inmuebles (Barcelona)

Barcelona versionOnly applies in Barcelona (city)

In other cities: Madrid · Valencia

Where to ask

Municipal Tax Institute (IMH): appointments on 010 (free) or 931 537 010 from outside the metropolitan area (standard rate).

Official wording
Heu de demanar cita prèvia a l’IMH trucant al telèfon 010 gratuït o bé al 931 537 010 si truqueu des de fora de l’àrea metropolitana de Barcelona, tarifa ordinària.

Official sources

What it is

In Barcelona, the whole IBI is paid by whoever owns the property on 1 January: if the flat is sold or inherited, the new owner pays from the following year (for inheritances the date of death counts). Tenants do not pay IBI in their own name, although the owner can include the amount in the rent receipt. The bill includes the Metropolitan Tax, a compulsory surcharge on the cadastral value. In 2026 the non-direct-debit payment period was 1 March to 4 May; with direct debit it is paid in four instalments (3 March, 3 June, 3 September and 3 December). Direct debit can be set up online, at kiosks, at citizen offices or by calling 010 (931 537 010 from outside the metropolitan area). Payment in instalments can also be requested.

Official wording
La persona propietària a dia 1 de gener ha de pagar tot l'impost.

Official sources

Where it applies
Barcelona (city)

Official information

Official sources

Terms used on this page