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 TaxImmobilier

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 (€).

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Résultat Calculé

Total Annual IBI Property Tax Due

€0

Données du Simulateur

Total Property Cadastral Value (EUR €)

€

Sélection rapide :

Municipality / IBI Tax Rate

Municipal Rebates

Résultat Calculé

Total Annual IBI Property Tax Due

€0

Equivalent Monthly Prorated Cost

€0

Applied Municipal Tax Rate

€0

Méthodologie de Calcul

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).

Avertissement Légal et Pédagogique

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

Ce simulateur est conçu à des fins éducatives et informatives. Les résultats ne constituent pas un conseil financier, fiscal ou juridique contraignant.

Foire Aux 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.