The Barcelona City Council offers bonuses on the Real Estate Tax (IBI), designed to support citizens with economic limitations or in vulnerable situations. These bonuses are a vital tool for city property owners, designed to ease their tax burden and provide financial relief in challenging circumstances.
What is IBI?
The Real Estate Tax (IBI) is a mandatory municipal tax regulated by articles 60 to 77 of the Revised Text of the Local Finance Law. It applies to owners of real estate such as properties, plots, land, buildings, homes, or other real estate. The IBI is calculated based on the cadastral value of the property, which is the value assigned to it by the General Directorate of the Real Estate Cadastre.
Who can apply for the IBI bonus?
In Barcelona, the City Council offers various IBI bonuses to property owners who meet the minimum requirements to access the following bonuses.
Bonus for large families will be processed according to the information provided by the "Departament de Benestar Social de la Generalitat" and will be applied automatically to the IBI receipt, without the need to specifically request it. You only need to expressly request it if the bonus is not applied to your tax receipt. In this case, the taxpayer or the person delegated by them can request it from the corresponding City Council.
In newly built buildings and comprehensive rehabilitation works, the bonus is aimed at construction companies. It can be requested by the company's legal representative or authorized delegate.
In subsidized housing (VPO), the bonus can be requested by the taxpayer of the first acquisition. No bonus is contemplated for second-hand homes.
Residential properties for housing rental with limited rent by a legal norm, whether managed by the Barcelona Rental Housing Exchange, by public entities or companies, or by other private entities when included in other municipal programs or when derived from other public-private collaboration agreements. Also, those intended for the transfer of use of homes by housing cooperatives in transfer of use by non-profit entities and social initiative.
In properties of public research organizations and university teaching institutions, the bonus can be requested by the interested organization through its representative or person delegated by them.
In residential properties where thermal or electrical solar energy utilization systems have been installed, the taxpayer or person delegated by them can request the bonus.
In municipally owned properties that are intended for the activities of sports facilities, civic centers, and other municipal facilities, the taxpayer or person delegated by them can request the bonus.
In real estate of agricultural cooperatives and community land exploitation, the taxpayer or person delegated by them can request the bonus.
In properties of housing cooperatives in transfer of use to non-profit entities and social initiative, the taxpayer or person delegated by them can request the bonus.
Processing the IBI bonus electronically
Processing IBI bonuses electronically offers Barcelona residents a convenient and efficient way to reduce their property tax burden. Today, there is an option for electronic processing. In this way, interested parties can obtain the bonus quickly, conveniently, and securely. To do this, they must first access the Barcelona City Council website and follow the instructions, submitting all required documentation and filling out the necessary form.
What are the dates to apply for the bonus?
Bonus for new constructions and comprehensive rehabilitation works: Always before the start of the works.
Bonus for Subsidized Housing (VPO):
During the first 3 years: At any time, before the first three years have passed since the definitive qualification was received.
The bonus is applied starting the year following the application date. Therefore, if the application is submitted in the second year of eligibility (the year after definitive qualification), the total bonus duration will be reduced by one year.
From the 4th year to the 10th year: The deadline to submit the application begins when the IBI census is exposed to the public and ends one month after the annual payment period ends. This year, the deadline is from January 28 to May 3, 2025, both days included.
Bonus for large families: The deadline to submit the application begins when the IBI census is exposed to the public and ends one month after the annual payment period ends. This year, the deadline is from January 28 to May 3, 2025, both days included.
It should only be expressly requested if the bonus is not applied to the tax receipt or if there is a family member with a recognized disability degree between 33% and 65%.
Bonus for homes where thermal or electrical solar energy utilization systems have been installed: Within a maximum period of 12 months from the date of application for legalization or registration of the installation with the competent body of the Generalitat de Catalunya.
The bonus period will vary depending on when it is requested:
If requested during the first 6 months, the bonus period will be 3 years following the legalization date.
If requested between 6 and 12 months, the bonus period will be 2 years following the legalization date.
You can print the proof of the completed procedure (PDF document) or save it to your computer. The Municipal Tax Institute will review the submitted documentation and, if applicable, the bonus will be applied to the tax receipt. If you submit allegations or a withdrawal, the Municipal Tax Institute will review the provided documentation and notify its resolution.
Where to find more information and processing about IBI bonuses?
On the Barcelona City Council website, you can find all the answers to frequently asked questions about IBI bonuses, as well as additional information and tips for receiving bonuses. In addition, taxpayers can sign up for electronic notification and alert service to stay up to date on corresponding tax charges.
If you sell your apartment, the person liable for payment remains the owner as of January 1st, i.e., the seller. If the seller pays, they have the right to claim or pass on to the buyer the proportional part of the tax in proportion to the time each party has enjoyed the property during the year of sale.
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