Ajuntament del Prat de Llobregat Procedures and services
Electronic headquarters
Procedure

IBI - Real Estate Tax: Bonus for urbanization, construction and real estate promotion companies

The granting of a 90% discount on real estate tax (IBI) in favor of urbanization, construction and real estate development companies.

OnlineOnline processing available
FreeNo fee

What is this procedure?

The granting of a 90% discount on real estate tax (IBI) in favor of urbanization, construction and real estate promotion companies. This discount will be applicable to properties affected by new construction or comparable rehabilitation, as long as this property does not appear in their fixed assets.

The period of application of this bonus will cover from the tax period following those in which the works begin until the one after their completion, provided that during this time urbanisation or actual construction works are carried out, and without, in any case, exceeding three tax periods.

Presentation period:

The request for this bonus must be made prior to the start of the works.

Who can apply for it?

Urbanization, construction and real estate development companies.

What documentation must be submitted?

  • Copy of the receipt for the economic activities tax for the activity of the developer and/or builder.
  • Certificate from the technician-director of the planned date for the start of the works, endorsed by the competent official body.
  • Certificate from the sworn auditor confirming that the asset in question is not part of the company's fixed assets
  • Certificate of commencement of works.

How much does it cost?

This procedure is free.

Observations

  • To enjoy the bonus, the company must be up to date with its tax obligations with the City Council.

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
See more information

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.

Start

Organization where the procedure is initiated or submitted.

Citizen Information and Assistance Office (OIAC)

Start
LocationPlaza de la Vila 1, 08820, El Prat de Llobregat
Schedule

Mornings, Monday to Friday from 9 a.m. to 1:30 p.m.

Afternoons, from Monday to Thursday from 4.30 pm to 7 pm.

From July 1 to August 31: Mornings, 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 - Principal933790050
See more information

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
See more information

Legislation

Law 58/2003, of December 17, General Taxation. Royal Legislative Decree 1/2004, of March 5, approving the consolidated 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.