Landed property tax (IBI) reductions for the habitual residence owned by large families who are payers of the IBI charge. For these purposes, the habitual residence will be understood to be that in which the person liable for the tax charge is registered on 1 January of the current year.
Beneficiaries: Large families who are IBI tax payers.
Registration in the municipal register: Yes, the person liable for the charge must be registered in the dwelling on 1 January of the current year.
Necessary documentation:
If the tax reduction is not applied to the tax charge, it must be claimed by attaching a photocopy of the Title of Large Family, issued by the Generalitat de Catalunya.
Should one or more members have a disability, it must be expressly requested and attached:
- Photocopy of the large family certificate, issued by the Generalitat de Catalunya.
- Certificate of impairment of the person who has a disability or copy of the new card accrediting the disability
Income:
The percentage of the reduction is calculated according to the income of the family unit and the type of large family:
|
Special large family or |
Large family |
|
|---|---|---|
|
Income |
% reduction |
% reduction |
|
up to €29,180 |
90 % | 80 % |
|
From €29,181 to €36,475 |
60 % | 50 % |
|
From €36,476 to €45,594 |
40 % | 30 % |
|
From €45,595 to €56,992 |
30 % | 20 % |
|
From €56,993 to €71,240 |
20 % | 10 % |
|
From €71,241 to €90,000 |
15 % | 5 % |
However, large families with an income above the maximum threshold established in the table above may benefit from the reduction, provided that the property which is their habitual place of residence has a cadastral value equal to or less than 300,000 euros. The percentage awarded in these cases will be as follows:
| Special large family or members with disabilities o |
Large family general category |
|---|---|
| 15 % | 5 % |
Recognised disability: For the sole purpose of applying this reduction, large families with one or more disabled members will be considered to be the same as large families with three or more children, whether or not they are common, in which one of the ascendants in the family has a recognised degree of disability of between 33% and 65%.
Housing situation: It must be the habitual residence owned by the family unit. This is considered to be the one in which the person liable for the charge is registered on 1 January of the current year.
Reduction : Between 5% and 90% of the amount of the charge depending on the large family category and the income of the family unit (see tables in the income section).
Deadlines: It can be requested at any time for subsequent tax years. For the current tax year, at the latest one month after the end of the voluntary payment period.