Ajuntament del Prat de Llobregat Procedures and services
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Procedure

IBI - Real Estate Tax: Bonus for large families

The granting of a bonus on the full tax quota to large families due to their habitual residence.

OnlineOnline processing available
In-personIn-person care
FreeNo fee

What is this procedure?

The granting of a bonus on the full tax quota to large families due to their habitual residence.

The bonus percentage will depend on the type of large family and the income level of the holders of the large family certificate according to the following table:

Annual income rangesGENERAL FN CARD
% bonus		SPECIAL FN CARD
% bonus
Up to €29,18050%90%
From €29,181 to €36,47540%80%
From €36,476 to €45,59430%60%
From €45,595 to €56,99220%40%
From €56,993 to €71,24010%20%
From €71,241 to €90,0005%15%
However, large families with an income higher than the maximum threshold established in the previous table will be able to enjoy the bonus as long as the property that is their habitual residence has a cadastral value equal to or less than €300,000. The bonus percentage in these cases will be as follows:

General card: 5%
Special card: 15%

Presentation period:

The large family bonus cannot be retroactive and must be requested within the following deadlines:
  • If these are settlements included in the annual register, until the end of the calendar year to which the register refers.
  • If it is a direct deposit settlement, before two months have passed since the settlement has become final.

Who can apply for it?

Taxpayers who are heads of large families who meet the requirements.

What documentation must be submitted?

  • Resolution recognizing the condition of large family with expression of the type of card, general or special, issued by the Generalitat of Catalonia.
  • Certificate from the bank of the interested party's current account, or SEPA form signed and stamped by the bank, in the event that the City Council must deposit the amount corresponding to the bonus.

How much does it cost?

This procedure is free.

Observations

It will be presumed that The habitual residence is the one in which the taxable person is located. registeredThe City Council will check this and, in addition, will verify the coincidence with the property that is intended to be subsidized.

Family unit. A family unit, for the purposes of determining income for the benefit of the bonus, will be understood as: holders of a large family card (children's income will not be considered), in accordance with the provisions of the Regulations of Law 40/2003, of November 18, on the Protection of Large Families.

Income of the family unit. Those defined in article 6.1 of Fiscal Ordinance number 18, regulating the Tax for the provision of nursery school services, for the purposes of calculating the social tariff of the fees. 

This bonus, which will be of a requested nature, will be granted for the period of validity of the title of large family and will be maintained as long as family circumstances do not changeTaxpayers must communicate any modification to the City Council. 

The bonus will be calculated on the quota resulting from applying, where applicable, the bonus for official protection also regulated in fiscal ordinance number 1.

This bonus will be reviewed and recalculated for each financial year during the term of the agreement. title of large family in accordance with the requirements and provisions of art. 5.3 and 5.4 of tax ordinance no. 1, regulating IBI.

Where can this procedure be done in person?

These are the facilities where you can carry out this procedure in person or receive the service.

City Hall - Town Hall - OIAC

Care equipment
Location Plaza de la Vila, 1 - 08820 El Prat de Llobregat See on map
Schedule

Monday to Friday from 9 am to 1:30 pm. Monday to Thursday from 4:30 pm to 7 pm.

From July 1 to August 31: Monday to Friday from 9 a.m. to 2 p.m.

Closed on the afternoons of Maundy Thursday and December 24th and 31st.

Ajuntament del Prat de Llobregat - Principal 933790050
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Attention information

LocationCenter Street, 26-30 Basements
Schedule

Monday to Friday, from 9 am to 1:30 pm 

Other relevant information

OF 1 - Real estate tax and surcharge on permanently vacant urban residential properties. Fiscal year 2026

Administrative information

The meaning of administrative silence Negative silence
Resolution time 180 days

Organizations involved in this procedure

Check which organization initiates the procedure, which is responsible for it and which resolves it.

Responsible

Organization responsible for managing the procedure.

Municipal Treasury

Responsible
LocationCenter Street 26-30, 08820, El Prat de Llobregat
Schedule

Monday to Friday, from 9 am to 1:30 pm

Ajuntament del Prat de Llobregat - Principal933790050
Municipal Treasury - Taxes933790050Ext. 5330
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Legislation

Law 58/2003, of December 17, General Taxation. Royal Legislative Decree 1/2004, of March 5, approving the revised text of the Real Estate Registry Law. Royal Legislative Decree 2/2004, of March 5, approving the revised text of the Local Haciendas Regulatory Law.