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Generic Tax Name Tax on real estate
Tax name in the national language Impuesto sobre Bienes Inmuebles
Tax name in English Real estate tax
Member State ES-Spain
Tax in force since 1988/12/28
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Royal Legislative Decree Nº 2 of 5 March 2004.

Entered into force on 1 January 1990, replacing the taxes on urban and country property (contribuciones territoriales urbana, rústica y pecuaria) and the tax on building land (impuesto sobre solares).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

The Spanish territory


Owners, usufructuaries, landlords and concession holders.

Tax object and basis of assessment

The ownership or urban or rural estate situated in the municipality, or a right "in rem" to the usufruct or a right to tenancy of such property or a government concession of such property or the public services for which it is used. Real estate covers both land and buildings, and the tax is levied on the value of such land or buildings.

Deductions, Allowances, Credits, Exemptions

As regards the subject matter, there are exemptions in respect of the purpose of the property (e.g. State property alocated to national defence) and in respect of the size of the tax base.

Exempt entities include the Catholic Church, the Spanish Red Cross and foreign government properties on a reciprocal basis, etc., provided that the property produces no income whatsoever.

Rate(s) Structure

0.4% (urban property) and 0.3% (rural property), but local governments may either increase or decrease these rates within the limits and in accordance with the circumstances laid down the law.

A temporary increase in tax rates applies for the years 2012 through 2015, in case of urban properties with a cadastral value over the average value in each municipality. The largest increases in tax rates (up to 10% on current tax rates applied by municipalities) applies to urban properties whose assessed values were updated before 2002.

Tax due date

1st of January

Tax collector

The Local Governments.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d29aa

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 11,189.00 EUR 1.07
2011 10,169.00 EUR 0.95
2010 9,657.00 EUR 0.89
2009 8,853.00 EUR 0.82
2008 7,931.00 EUR 0.71
2007 7,267.00 EUR 0.67
2006 6,690.00 EUR 0.66
2005 6,038.00 EUR 0.65
2004 5,425.00 EUR 0.63
2003 4,882.00 EUR 0.61
2002 4,556.00 EUR 0.61
2001 4,302.00 EUR 0.61
2000 3,982.00 EUR 0.62