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 TaxReal Estate

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 (€).

Property Taxes & Fees Real Estate & Property Housing & Residential

Calculated Result

Total Annual IBI Property Tax Due

€0

Calculator Inputs

Total Property Cadastral Value (EUR €)

€

Quick select:

Municipality / IBI Tax Rate

Municipal Rebates

Calculated Result

Total Annual IBI Property Tax Due

€0

Equivalent Monthly Prorated Cost

€0

Applied Municipal Tax Rate

€0

Calculation Methodology

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).

Important Legal & Educational Disclaimer

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

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

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.