IBI - Real Estate Tax: Payment

IBI is a direct tax of a real nature that taxes the value of rural, urban and special-characteristic real estate.

Presentation period:

The tax calendar will annually set the voluntary period for paying the tax.
This payment can be made in cash at any of the collaborating banking institutions (CaixaBank or BBVA) or by direct debiting the receipt by communicating a bank account number to the Provincial Council's Tax Management Agency. In the latter case, payment will be made within the two deadlines set in the tax calendar.

If the voluntary payment period ends and the tax debt has not been paid, it will be collected through enforcement with the application of the corresponding surcharges and late payment interest.

According to the General Tax Law, surcharges, which are incompatible with each other, can be of 3 types:

• Executive surcharge: it is 5% and will be applied if the entire debt not paid in the voluntary period is satisfied before the notification of the enforcement order.
• Reduced constraint surcharge: it is 10% and will be applied if the debt and surcharge are satisfied before the end of the period established in the notification.
• Ordinary penalty surcharge: This is 20% and will be applied once the payment period established in the notification has ended. This surcharge is compatible with late payment interest.

The taxable person for the tax will vary depending on who holds the right over the real estate that gives rise to the taxable event.

The rights that give rise to the performance of the taxable event are the following:

a) An administrative concession on the properties themselves or on the public services to which they are affected.
b) A real surface right.
c) A real right of usufruct.
d) The right to property.

This order will determine that the property will not be subject to the remaining modalities. That is, the owner will pay the tax as long as there is no usufructuary, superficiary or concessionaire.

In the event of a transfer, the new owner will begin paying the tax from the year following the date of acquisition. It should be borne in mind that outstanding debts for this tax may be demanded from the new owner. For this reason, it is advisable to request information on possible debts for IBI before making the purchase, although notaries are obliged to collect this information and notify buyers if necessary.