The property tax, also known urban contribution is a tax payable by the owner of a property, whether natural or legal person, the City Council of the municipality where it is located. Applies to buildings of urban nature (floor, garage, etc), paperback and special.
For the owner of a property, payment of IBI is the right of ownership, usufruct and surface.
are exempt from this tax the properties that have been classified as monuments or gardens cultural interest . Similarly, private schools and private educational foundations and public partnerships (Red Cross, Catholic Church, etc).
The public housing (VPOs) have a reduction of 50% from the time of the qualification date, up to a ceiling of years set by the City Council as appropriate (eg 3 years Madrid, Zaragoza 6 years).
Today are introducing new types of bonuses for buildings that incorporate heat utilization systems (eg 25% Madrid, Zaragoza 20%). If simultaneously the house has solar panels for generating electricity the bonus can be enlarged (Madrid 40%).
To calculate the amount to be paid for this tax is derived from ljavascript: void (0) to as follows: from the cadastral value is applied to the tax rate set by the municipality for that year. The result obtained is the concessions that apply the criteria set out above.
real estate tax must be paid annually and is payable on the first day of the year. Some councils allow payment by installments (eg, Ayto Zaragoza in 2 semesters).
In the case of rentals, both homes and commercial premises, the Tenancies Act provides that the tenant can pay the IBI as long as recorded in the lease. Otherwise, the landlord is who should take charge.
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