IBI (Impuesto sobre Bienes Inmuebles)
IBI is Spain's annual local property tax. It's charged by the town hall (Ayuntamiento) on most real estate: apartments, houses, garages, storage units, land.
It applies whether you are resident or non-resident, and whether you are renting the property out or not. Think of it as Spain's equivalent of council tax / property tax.
Who must pay it
The person or entity shown as the owner on 1 January of the tax year is usually the liable taxpayer.
If you sold the property mid-year, IBI is still normally addressed to the 1 January owner (although buyers and sellers often split it contractually).
When and how it's paid
IBI is usually billed once per year, but the exact calendar depends on the municipality.
Typical patterns
- One annual bill (common)
- Instalments / direct debit option (some municipalities)
Payment methods
- Direct debit (domiciliación) — easiest if available
- Online payment via the Ayuntamiento portal
- Paying at a bank using the bill reference
How much is it
IBI is calculated from the property's valor catastral (cadastral value) multiplied by a municipal rate.
The amount varies based on:
- The municipality (rate differs)
- The property's cadastral value
- Any applicable discounts or bonuses (rare, municipality-specific)
Where to find your IBI details
You'll usually see IBI in one (or more) of these places:
- A letter or bill from the Ayuntamiento
- Your online Ayuntamiento tax account (if you have access)
- Sometimes your conveyancing documents mention recent IBI bills
The recibo (receipt) will show the cadastral reference and amount.
What happens if you don't pay
Unpaid IBI can lead to:
- Late payment surcharges and interest
- Enforcement proceedings by the municipality
- Potential issues when selling (buyers often request proof of payment)
How Amanda uses this
Amanda treats IBI as a certain, recurring obligation for property owners in Spain. If you own Spanish property, you should expect IBI every year — even if:
- You had no rental income
- You were not in Spain