Each ayuntamiento sets the rate in its ordenanza fiscal and prints it on the IBI bill. If you do not have it to hand, the fallback rate the law sets for this class of property is 0.4%.
When a general revaluation raises the cadastral value, article 68 cushions it for nine years: the first year discounts 0.9 of the rise, and that coefficient drops by 0.1 every year until it is gone. That is why the bill grows on its own even when neither the rate nor the value moves. The base value is the taxable base of the last year before the revaluation, and it appears on the Catastro notice.
Articles 73 and 74 fix the ceilings (95 % for farming cooperatives, 50 % for protected housing, up to 90 % for large families, up to 50 % for solar panels or an EV charging point), but each council decides which ones it grants and on what conditions in its ordenanza. The article 72.4 surcharge is the opposite: up to 150 % extra on a permanently unoccupied home. Check your ordenanza and enter the percentages that apply to you.
| Taxable base (cadastral value) | €90,000.00 |
| Net taxable base | €90,000.00 |
| Gross tax, at 0.66% | €594.00 |
| Net tax | €594.00 |
| Total payable | €594.00 |
The result depends on the rate and the reliefs your council approves in its IBI ordenanza fiscal, published every year in the provincial official gazette. This calculator does not invent those percentages: it applies the ones you enter.
Indicative calculation. This is not tax advice: the final bill is issued by your council from the cadastral register.
Spanish Property Tax (IBI) Calculator by Calculadora Capital