Skip to main content
Tuchati

Property Taxes

IBI explained: Spain's annual property tax

How the IBI (Impuesto sobre Bienes Inmuebles) is calculated, who pays it, and when.

Last reviewed: 2026-06-15IBI payment periods are set by each municipality, generally falling sometime between spring and autumn — check your specific town hall's calendar, since it varies by location.

This guide is not yet verified by Tuchati's editorial review — treat it as a helpful starting point, not a final legal answer.

Overview

IBI (Impuesto sobre Bienes Inmuebles) is Spain's annual local property tax, charged by your municipality on every property based on its official cadastral value. Every property owner pays it, every year, regardless of residency status.

Requirements

  • Applies to anyone who owns property in Spain as of 1 January of the tax year, resident or not

Step-by-step process

  • Check your property's valor catastral (cadastral value) — an official administrative value set by the Catastro, distinct from its market value
  • Check your municipality's specific IBI tax rate, which generally ranges from about 0.4% to 1.3% of the cadastral value for urban property and varies by town
  • Pay IBI annually, usually collected by your municipality within a set period each year, often payable in instalments in larger cities
  • If you rent out the property, check your rental contract — landlords can contractually pass the cost to a tenant, but the property owner remains legally responsible to the town hall regardless of any private agreement

Required documents

  • Property deed (escritura) or Land Registry (Registro de la Propiedad) details, to identify the property and confirm ownership

Common mistakes

  • Confusing the cadastral value with the market value — they're often quite different, and IBI is based only on the cadastral figure
  • Assuming a rental agreement that shifts IBI cost to the tenant removes the owner's legal responsibility — it doesn't; the town hall can still pursue the owner if unpaid

Practical tips

  • Set up direct debit for IBI with your local council if available — it's a simple way to avoid a missed payment and any resulting surcharge
  • If you believe your property's cadastral value is significantly out of date or incorrect, it's possible to request a review — worth doing if it seems clearly too high

How Tuchati can help

If you're not sure what your specific municipality charges or when IBI is due, Tuchati can help you find out.

IBI explained: Spain's annual property tax — Help Centre — Tuchati