IBI in Spain (property tax)

What is IBI?

IBI stands for Impuesto sobre Bienes Inmuebles — the Spanish property tax. It is an annual tax levied by the municipality (Ayuntamiento) based on the cadastral value (valor catastral) of your home.

How much is IBI?

The rate varies by municipality and is usually between 0.4% and 1.1% of the cadastral value for residential property. That value is set by the Catastro, not by the town hall.

Who has to pay IBI?

IBI is paid by whoever owns the property on 1 January of the tax year. That applies to residents and non-residents alike. Own a home in Spain but live elsewhere? You still pay IBI.

When does the assessment arrive?

Most municipalities send the IBI assessment in spring or summer. Some offer payment in instalments (fraccionamiento).

Disagree with the cadastral value?

If you believe the cadastral value is too high, you can object to the Catastro. That can lead to a revision and therefore a lower IBI.

How ClaroSpain helps

Upload your IBI assessment; ClaroSpain explains:

• Which municipality sent it
• What the amount is
• What the payment deadline is
• How you can pay
• Whether objecting to the cadastral value is worthwhile