Property tax IBI (Barcelona)

In Barcelona, the whole IBI is paid by whoever owns the property on 1 January: if the flat is sold or inherited, the new owner pays from the following year (for inheritances the date of death counts). Tenants do not pay IBI in their own name, although the owner can include the amount in the rent receipt. The bill includes the Metropolitan Tax, a compulsory surcharge on the cadastral value. In 2026 the non-direct-debit payment period was 1 March to 4 May; with direct debit it is paid in four instalments (3 March, 3 June, 3 September and 3 December). Direct debit can be set up online, at kiosks, at citizen offices or by calling 010 (931 537 010 from outside the metropolitan area). Payment in instalments can also be requested.

Official sources

• Impost sobre béns immobles (preguntes freqüents)ESOfficial guidance · Checked on 2026-10-26
• Calendari fiscal 2026ESOfficial guidance · Checked on 2026-10-26