Property tax (IBI)

This tax is paid annually and is always paid by the person who owns the property on 1 January. Two further taxes are payable:

• Sewerage tax.
• Municipal waste collection tax for refuse generated in private households.

Tax on constructions, installations and works (ICIO)

This tax is paid for any sort of construction, installation or work that requires a permit or urban planning licence, or the submission of an affidavit or prior notification. The tax is paid at the start of the work.

Capital gains tax on urban land and property

For those who inherit a home or a property, are donated one or sell one, capital gains tax must be paid. Those purchasing a property do not need to pay this tax.

Home removals tax

For those moving home who need, for example, a removals lorry, a tax needs to be paid for the privative use of public streets. The amount varies according to the space occupied and the time needed.

Road tax (IVTM)

This tax is paid annually by the owner of the vehicle on 1 January, or when a new vehicle is purchased. For those buying a second-hand vehicle, road tax is paid from the year following the purchase. The amount varies according to the type of vehicle (car, van, motorcycle etc.) and its power.

Reserved entrance tax

This tax is payable for reserved vehicle entrances to homes, premises or blocks of flats as it provides the right to cross the pavement outside the entrance. The amount depends on the street category.

Economic activity tax

This tax is paid by companies and organisations carrying out artistic or business activities if the net amount of business is equal to or higher than 1,000,000 euros.

You can find the rest of taxes in the guide.