What are IBI and plusvalía municipal

What is IBI and who pays it?

IBI (Impuesto sobre Bienes Inmuebles) is an annual municipal property tax. What is taxed is a right over the property: ownership, usufruct, a derecho de superficie (the right to build on someone else’s land) or an administrative concession. The tax is paid by whoever holds that right, and it accrues on 1 January; the tax period is the calendar year [1].

The tax is set and collected by the ayuntamiento, the city council: calculation, reliefs, bills and disputes all fall within its remit [1]. In Barcelona this is handled by the Institut Municipal d'Hisenda. Together with IBI it also bills a separate tributo metropolitano for public transport in the metropolitan area. This is a separate tax, not part of IBI [2].

How is IBI calculated and how much is it in Barcelona?

The IBI base is the property’s valor catastral (cadastral value). It is set by the cadastre, not by the city [1]. The reductions provided by law are deducted from the base to obtain the base liquidable. The municipal rate is applied to it, and bonificaciones are deducted from the result [1][2].

The law sets limits: for urban property the rate is no lower than 0.4% and no higher than 1.10% [1]. The general rate in Barcelona for urban property is 0.66% under the ordenanza fiscal published in the BOPB on 23.12.2024. For some non-residential properties with a high cadastral value, a separate rate from the annex to the ordenanza applies [4]. Bonificaciones also depend on the ordenanza: for large families the percentage is set according to family income and family type [4].

What happens to IBI when the owner changes?

The tax for the year is paid by whoever was the taxpayer on 1 January, even if they sold the property later. The new owner pays from the following year [2]. The parties can share costs differently in the contract: the law allows the tax to be passed on under civil law rules. But the city still bills the previous taxpayer [1].

There is a risk for the buyer: after a change of owner, the property remains security for the tax debt by way of subsidiary liability (afección real, Article 64). That is why the notary requests information about debts and warns the parties to the transaction [1]. More on the notary’s role: escritura pública and the notary.

What is plusvalía municipal?

Plusvalía municipal is the everyday name for the Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU); in Catalonia it is called plusvàlua. The tax is charged on the increase in value of urban land when ownership is transferred on any basis, and also when a limited right in rem, such as usufruct, is created or transferred (Article 104 Ley Reguladora de las Haciendas Locales) [1]. The tax concerns the land, not the building. The value of the plot is taken from the cadastre [1][3].

How plusvalía is calculated: two methods

Since Real Decreto-ley 26/2021, the law offers two methods, and the taxpayer can choose the more favourable one. The Ajuntament de Barcelona advises estimating the amount under both first [3].

1. Objective method. The cadastral value of the land on the date of the transaction is multiplied by a coefficient that depends on the number of full years of ownership. The period counted is 20 years at most. The law updates the maximum coefficients every year, and the city approves its own, no higher than the maximum [1].
2. Actual gain. At the taxpayer’s request, the value of the land at purchase is compared with its value at sale. If the actual gain is lower than the objective base, the tax is calculated on it (Article 107.5). The higher of two figures is used: the one stated in the document or the one verified by the tax authority, excluding transaction costs and taxes. The land’s share of the property value is derived from the ratio of cadastral values [1][3].

The rate is the city’s decision, but no higher than 30% (Article 108). In Barcelona it is 30% under the ordenanza published in the BOPB on 17.02.2023 [1][5]. If there is no gain, there is no tax, but the transaction must still be declared, with the purchase and sale documents attached [1][3].

Who pays plusvalía and by when?

On a sale the taxpayer is the seller; on a gift or inheritance, the recipient of the property (Article 106). If the seller is an individual who is not resident in Spain, the buyer pays the tax as sustituto del contribuyente [1][3].

The return is filed with the ayuntamiento: within 30 business days for a transfer between living persons and within 6 months for an inheritance, extendable to one year on request (Article 110) [1]. In Barcelona every transfer must be declared or self-assessed, even with no gain. The deadline runs from the date of the public document. Self-assessment can be done online, by phone on 010 or with the notary who executed the escritura [3].

What is the difference between IBI and plusvalía?

What depends on the case?

The amount depends on the cadastral value of the specific property, the year of purchase, the calculation method and the city’s decisions. Without this data there is no ready figure, and we do not give one. Cases involving non-residents, inheritance and resale are best reviewed with a lawyer or a gestor before the transaction. Help with documents for the transaction: documents and support. Other purchase costs are described in the articles ITP and AJD and taxes when buying in Catalonia; the non-resident tax on the gain from a sale, in the article on modelo 210.

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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.