Managed by: Barcelona City Council
Landed property tax (IBI) reductions for the habitual residence owned by large families who pay IBI. The habitual residence is defined as the address where the person named on the bill is registered as a resident on 1 January.
– Registration in the municipal register: Yes, the person named on the bill must be registered in the dwelling on 1 January of the current year.
– Required documentation: If the reduction does not appear on the tax bill, eligible taxpayers must claim it by attaching a photocopy of the large family certificate issued by the Government of Catalonia.
Households where one or more members have a disability must expressly request the reduction and attach:
- Photocopy of the large family certificate issued by the Government of Catalonia.
- Certificate of disability or copy of the new disability certification card.
– 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 % |
Exception: Large families whose habitual residence has a rateable value equal to or less than 300,000 euros may receive the reduction even if their income exceeds the maximum thresholds in the previous table. 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.