Who is responsible for paying IBI during the year a property is sold?

Legally, whoever owns the property on January 1st is responsible to the municipality, though the Supreme Court allows prorating the expense between buyer and seller according to days of ownership.

What discounts are available on the IBI?

Many municipalities grant discounts up to 50% or 90% for large families, social housing (VPO), and properties equipped with solar energy systems.

ESSpain IBI Property TaxImmobilien

Spain Municipal Real Estate Tax Calculator 2026 (IBI Property Tax)

Calculate your annual Spanish Municipal Property Tax (Impuesto sobre Bienes Inmuebles - IBI) based on your official Cadastral Value (Valor Catastral) and municipal town hall tax rates (0.40% to 1.10%) in EUR (€).

Grundsteuer und Immobiliengebühren Immobilien und Eigentum Wohnen & Immobilien

Berechnetes Ergebnis

Total Annual IBI Property Tax Due

€0

Eingabedaten

Total Property Cadastral Value (EUR €)

€

Schnellauswahl:

Municipality / IBI Tax Rate

Municipal Rebates

Berechnetes Ergebnis

Total Annual IBI Property Tax Due

€0

Equivalent Monthly Prorated Cost

€0

Applied Municipal Tax Rate

€0

Berechnungsmethodik

Annual IBI Tax = Total Cadastral Property Value * Municipal Tax Rate (0.40% - 1.10% for urban residential real estate) minus applicable municipal statutory rebates (e.g. large family, renewable solar energy).

Wichtiger rechtlicher Hinweis

This tool calculates annual municipal property taxes under the Spanish Local Tax Law (TRLRHL) and local municipal bylaws.

Dieser Rechner dient ausschließlich Informations- und Bildungszwecken. Die Ergebnisse stellen keine verbindliche Finanz-, Steuer- oder Rechtsberatung dar.

Häufig gestellte Fragen

IBI is calculated by multiplying the official cadastral value of the property (assessed by the Ministry of Finance Cadastre) by the municipal tax rate decreed by the local town hall.