What is IBI and municipal plusvalía

What is IBI and who pays it?

IBI (Impuesto sobre Bienes Inmebles) is an annual municipal property tax, subject to real estate rights: property, mufruct, right of superfiche (buildings on other people's land) or administrative concession, tax paid by the person who owns it and is accrued on 1 January; tax period is equal to calendar year [1].

Tax sets and collects ayuntamiento, City Council: calculation, benefits, receipts and disputes - its competence [1]. In Barcelona, this is handled by the Institut Municipal d'Hisenda. Together with the IBI, there is a separate tributo metropolitano for public transport in the agglomeration. It's a self-tax, not part of the IBI [2].

What do IBI think, and how much does it cost in Barcelona?

The IBI database is a valor catastral (cadastral value) of the facility, defined by the cadastre, not by the city. [1]The reduction is deducted from the base and the base is obtained by the municipality, and the result is deducted from the bonification. [1][2].

The law sets the limits: for urban real estate, the rate is not less than 0.4% and not more than 1.10% [1]The total rate in Barcelona for urban real estate is 0.66% for ordenanza final published in BOPB 23.12.2024. [4]. Bonifications also depend on ordenanza: for large families, the percentage is determined by family income and family type [4].

What happens to IBI when the owner changes?

The tax for the year is paid by the payer on January 1st, even if he later sold the object. [2]Parties may in their way allocate costs in a contract: the law allows for the transfer of a civil law tax, but the city still accounts to the former payer [1].

The buyer risks: after the change of owner, the facility remains collateralized by a subsidiary liability (afección real, art. 64). [1]More detailed on the role of notary: escritura pública and notary.

What is plusvalía minicipal?

Pluusvalía civil (IIVTNU) is the conversational name of Impuesto sobre el Infremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU), which is called plusvàlua in Catalonia, taxed with the increase of the value of urban land when ownership is transferred on any basis, and when a limited property right, such as a musufruct, is established or transferred (article 104 Ley Reguladora de las Haciendas Locales) [1]The tax is for land, not buildings, the price of the property is taken from the cadastre [1][3].

As the plusvalía believes: two ways

After Real Decreto-ley 26/2021, the law offers two ways, and the payer is entitled to choose the right. [3].

1. Objective. The inventory value of land at the date of the transaction is multiplied by a factor that depends on the number of full years of ownership. The period is taken for a maximum of 20 years. The maximum coefficients are updated annually and the city approves theirs, not above the maximum. [1].
2. Real growth. The payer claims that the value of land is compared to that of the purchase and sale, and if real growth is less than the objective base, the tax is taken from it (article 107.5). [1][3].

The rate is the city's decision, but not more than 30% (art. 108). [1][5]If there is no increase, no tax, but the deal needs to be declared and the purchase and sale documents attached. [1][3].

Who pays the plusvalía at what time?

In the case of sale, the seller, the gift and the inheritance, the recipient of the property (article 106). If the seller is a non-Spanish physical resident, the buyer pays the tax as a susituto del contribuyente [1][3].

Declaration filed in ayuntamiento: within 30 working days of a transaction between the living and six months of inheritance, with extension to one year on application (art. 110) [1]. In Barcelona, any transfer is subject to declaration or self-accreditation, even without increment. The term is calculated from the date of the public document. Self-accreditation can be done online, by phone 010 or at the notary who issued the escritura. [3].

What's the difference between IBI and plusvalía?

What depends on the incident?

The amount depends on the cadastral value of the particular facility, the year of purchase, the way the city is calculated and the decisions made. No figure is available without this data, and we don't call it that. Cases involving non-residents, inheritance and resales are better dealt with by a lawyer or a guest before the transaction. documents and escortsRelated purchase costs are described in the items ITP and AJD and Catalonia buying taxes; non-resident tax on sales income - under article 3 modelo 210.

Frequent issues

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The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.