Spain Explained

IBI in Spain: What is it and how to pay

If you’ve bought a property, you’ve likely come across IBI in Spain. This tax is basically Spain’s equivalent of council tax. 

Impuesto sobre Bienes Inmuebles, or IBI, is a tax that every property owner in Spain has to pay. Either your local town hall or SUMA offices will collect the payment, which they use to finance local services.

The local authority collects this tax annually and failure to pay can lead to fines and interest. Actually, taxation in general can be complicated in Spain and you could be subject to fines or penalties if you miss a deadline or don’t do your taxes properly. Advisably, you should seek fiscal advice from an expert to avoid possible complications.

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Although every local authority collects IBI yearly, different amounts are due at different times depending on your region. In this article, we explain the basics of IBI, how local authorities calculate the amount, and how you pay.

IBI in Spain: How is calculated?

IBI calculations are relatively similar to the British council tax band system. The local council will calculate IBI according to the rateable value of your property, or the valor catastral. The valor catastral is determined according to:

  • size
  • condition
  • location
  • title
  • lease details
  • cost of improvements
  • construction cost of the property.

With this information, the local authority will compile a report and a valuer will assess what the rateable value should be. 

This valuation is then recorded at the Catastral Registry, which is a central record agency. However, it’s important to note that this organisation is different from the Land Registry. This registry is usually based at your local town hall. You can find out how much the valor catastral is by looking at your IBI bill or receipt if you do online banking. 

Is IBI the same everywhere?

No. Different town halls will charge different rates and your local authority will make a difference to how much IBI tax you must pay. The rates can vary a great deal, ranging between 0.4% and 1.30% – and this is a factor to take into consideration when you are buying a home.

However, homeowners generally find that IBI in Spain is far cheaper than equivalent taxes in their home country.

Will my IBI payments change?

Yes, they might. Occasionally, there is a review of the valor catastral in your local area. In theory, this should happen every ten years. Following this review, you might find that your rateable value increases and you will be charged more for your IBI.

This may be the case if, for example, you have completed a structural change to your property such as adding a swimming pool or building an extension. In some cases, the local council can even charge you backdated tax if you have made home improvements and not informed the authorities correctly.

Will I be fined if I miss my IBI payments?

Yes, you will. However, it is important to know that often, Spanish local authorities will not chase you up immediately if you miss an installment. Instead, the council will hold a record against your property that will come to light when you want to sell or bequeath it. Therefore, it’s very important to keep you with your payments. After all, you don’t want any nasty surprises when your home is on the market.

How do I pay?

Depending on which region you live in, either the town hall or SUMA will collect your IBI. In most parts of Alicante, it’s SUMA. They’re the agency that is also responsible for things like speeding fines and vehicle tax.

They have their own website where you can pay your bills. The process is quite simple providing you pay within the specified voluntary period and have the bill to hand. 

On your bill from SUMA, you will find a reference number and your NIE tax number. With this information, you can pay online by credit or debit card. The website is relatively easy to navigate and there is an English version. Alternatively, you can pay your IBI in Spain directly at a SUMA office or by telephone using your card.

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IBI in Spain: Keep on top of your payments

As with most taxes in Spain, it is important to keep on top of the IBI and make sure that you do not let any debt build. As mentioned earlier, the Spanish authorities may not contact you immediately and it could cause problems for you in the future. However, you needn’t let IBI cause you stress. The payment processes are often very simple, and if you keep an eye on your bills, it’s very easy to make sure your payments are up to date.

If you have any doubts about IBI or any other Spanish tax don’t hesitate to contact us and we will offer you a free fiscal consultation with no obligation.

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Wilf Mallett

5 February, 2020 5:31 pm

We here in Montesol Granada come under “Moclin Ayuntamiento” Our urbanisation is not yet finished to the ayuntamiento standards(we are expecting this to be resolved soon) so therefor we have not been “adopted”
Most of us have been here getting on for 15 years and have paid IBI for all those years. We pay our water/electric rubbish collection separately and therefor get absolutely nufink from the ayuntamiento!
Can this be right?
Many thanks for any light you can throw on our situation…Wilf

Oscar Paoli

7 February, 2020 12:29 am


It is very difficult to give a straight forward answer, but usually if the urbanisation was not finished by the builder the Town Hall should use the bank guarantees provided for that purpose once the appropriate deadlines have passed. What happens is that each Community has its own regulations and has been changing over the past few years. It is also possible that the urbanisation has urban charges or infractions that the owners have to respond for.

Should you request more detailed information please do not hesitate to contact us at

Kind regards,

Ábaco Advisers

Thelma Arnold

26 May, 2020 4:34 am

Very Well Explained. Thankyou

Oscar Paoli

26 May, 2020 3:31 pm

Thank you!

Patricia Clarkson

30 June, 2020 3:19 pm

Hi ,Myself and my husband purchased a 1 bedroom bungalow in La Siesta in January 2018 we have paid all suma bill’s but are confused about non resident tax as we haven’t recieved a bill for this.We were due to fly out from Scotland in April and again 28th June but both flights were cancelled can we pay this bill online and how do we know the amount. Hope you can help with this enquiry.

Oscar Paoli

30 June, 2020 11:03 pm

Hi Patricia,
Please find some useful articles that explain this tax from our own blog:

If you wish to get further information, please contact us at
Kind regards,
Ábaco Advisers


17 August, 2020 5:23 pm


How do things work when you only visit your property on an infrequent basis?

I have a house in Jaen, to be signed off in November 2020, i will maybe visit the house 3 or 4 time a year.

Who do i contact about paying the local taxes?

Also, how do i avoid large electricity bills if i am only at the house a few times a year?

I do not want to pay a fixed fee every single month when i may have long periods of not even being in the property.

Is there a ‘pay as you go’ facility available for electricity in Spain?

Thank you.

Oscar Paoli

19 August, 2020 8:38 am

You can set up a direct debit for the payment of your local taxes, your solicitor who assists you in the process or the estate agent assisting you in the purchase will be able to help in this matter.
Regarding the electricity you will always have a minimum fixed fee charged for the service of the electrical company and taxes. When you are visiting the property you will pay for the electricity consumed, the rest of the time just the mentioned fixed fees and taxes.
With kind regards,
Ábaco Advisers

Melvyn Fowkes

23 September, 2020 3:20 pm

We pay if i from bank in July and then fill 210 in and pay again in December we never get a bill for July is this normal thanks mel

Oscar Paoli

24 September, 2020 8:28 am

Hi Mel,
You can always access a copy of your bill via the Local Town Halls website or via SUMA if your area is managed by them. SUMAs website is the following:
With kind regards,
Ábaco Advisers


5 October, 2020 11:32 am

I purchased an apartment in Alfaz del Pi at the end of January this year.I have the paid Suma bill for last year from the previous owner,given to me at the Notario.So far,I have not received a bill for this year but I believe I am responsible for this.Am I correct? Thank you for your attention.

Oscar Paoli

5 October, 2020 2:13 pm

Dear reader,

Yes, this is correct, you are responsible for this years suma bill as well. Due to COVID-19 most Suma bills hace been delayed and will be paid the first week of November, we would recommend to check with them that you have set up an automatic payment and confirm that they will charge the Suma Bill in November.
With kind regards,

Ábaco Advisers

robyn atkin

27 January, 2021 12:10 pm

Hi I owe arrears on my IBI taxes in Marbella Spain.. can i pay something each month on line until i clear the debt or can you just pay the most current bill.. Thanks Patricia

Oscar Paoli

27 January, 2021 8:15 pm

Hi Robyn,

You will have to check directly with the authorities in Marbella to see your situation and see if they can agree to a payment plan for you.

With kind regards,

Ábaco Advisers


3 February, 2021 1:20 pm

I have had a property in Spain for 6 years and I am a resident but my husband died in December 2019 and I was left to pay bills but have no idea how to pay my house tax. I do not have the bill so how do i get the bill and pay it?

Oscar Paoli

4 February, 2021 2:35 pm

Hi Lorna,
Thank you for contacting us.
Usually this tax is debited from your account. If this is not the case and depending where your property is located you can visit your Local Town Hall or SUMA office to obtain the payment bill.
Should you need any assistance from us we are happy to offer our help. We would just need a copy of your Deeds and NIE number.
With kind regards,
Ábaco Advisers

Bruyndoncx Robert

17 February, 2021 9:27 am

A question , I.B.I. is that modelo 210 formulate?
Regards ,
Bruyndoncx Robert .

Oscar Paoli

17 February, 2021 11:47 am

Hi Robert,

The IBI (Impuesto sobre Bienes Inmuebles in Spanish), is a tax that every property owner in Spain has to pay to the local authorities. Either your local town hall or SUMA offices will collect the payment for you yearly. Here is an article regarding this tax that could be useful:

The modelo 210 is the tax return for the non-resident income tax (without permanent establishment in Spain.

Here is an article regarding this tax that could be useful:

Should you have any further queries do not hesitate to contact us at

With kind regards,

Ábaco Advisers


3 June, 2021 12:53 pm

I do not have a bill, only the receipt from last year’s payment. How do I pay on line (Pago Impuestos TPV) for this year as I am unable to get to Spain at the moment?

Oscar Paoli

3 June, 2021 2:14 pm

Hi Martina,
Depending on where your property in located you may pay it thru SUMA ( or via your local Town Hall website.
With kind regards,
Ábaco Advisers

derek martin

1 September, 2021 5:51 pm

I have a spanish resudents in spain and a paid through the bank i have been with for thirty years. How ever the bank have missed my payments unknown to me for some seven years. Should they or the governmen of spain informed me of this?

Oscar Paoli

2 September, 2021 4:04 pm

Hi Derek,
Unfortunately each one is responsible for the payment of this tax and most likely the bank and the tax authorities will have informed you at some point.
Sorry for the inconvinience caused.
With kind regards,
Ábaco Advisers

Hisham Habib

9 October, 2021 5:59 pm

I’m a non-resident in Spain, and I have a new property in Barcelona bought in late 2019. Due to COVID-19 Lock downs I was unable to travel to Spain and check my mailbox for any bills. Is there any way that I can check my outstanding bills of 2020 & 2021 and pay online?

Thank you in advance

Oscar Paoli

10 October, 2021 5:58 pm

You can check with your electricity company, water company, TV/internet, Local Town Hall and any other company you have any relationships to see if you have any outstanding debts and you can surely pay them online.
With kind regards,
Ábaco Advisers

Andrina Mackee

2 February, 2022 11:31 am

Hello,I have left my details for you to call me.
I need to pay an outstanding I.B.I.(Urbana E Inmuebles DS)
I was kept from Spain at the beginning of the Covid period so unable to access my post.
When I managed in Sept 2021 to get to my house,I found the 2021 bill and paid it,later I found the 2020,but the Postal would not accept payment because of the date.
I just want to pay this because my water was cut off and I cannot have it put on until all is paid.

Oscar Paoli

2 February, 2022 3:04 pm

Hi Andrina,

Sorry we can not see you phone number to call you. If you still need assistance please email us your details at or call us at 0034 966 703 750 and we will be happy to assist you.

With kind regards,

Ábaco Advisers

Valerie Lacey

16 April, 2022 12:26 pm

Need advise how to pay bin tax and car tax and one property tax

Oscar Paoli

19 April, 2022 7:41 am

Hi Valerie,

Should you wish more information please contact us via email at with an explanation of your case and we will assist you as good as possible.

With best regards,

Ábaco Advisers

Roger Delaney

18 April, 2022 3:39 pm

Dear Miriam
If a person sells a flat on 1 April 2022 is he liable to pay the full IBI and Rubbish in August for the year 2022 or does the buyer pay his equivalent share based on his 9 months of ownership in 2022.
I have read that everybody who owns a property on 1 January must pay for the full year but how does that work as the new owner is the registered person for the taxes and surely would be sent the invoice?
seems unfair to me. How does the Town Hall collect?

Oscar Paoli

19 April, 2022 8:04 am

Hi Roger,
It will depend on the agreement the seller and buyer agree upon, usually the owner of the property on January 1st will pay for these invoices, but you can agree that each party pay their proportional share.
With kind regards,
Ábaco Advisers

Martin Callaghan

20 June, 2022 4:53 pm

Hello , we have a property in Olivia and are now concerned about imi etc We do not live in Spain and it is for our use only and not for rental.
Please can you advise us and deal with the paperwork
.We live in the UK
Regards Martin CAllaghan

Oscar Paoli

21 June, 2022 7:54 am

Hi Martin,
We recommend you contact your local town hall to get information regarding any outstanding IBI, rubbish collection fees and any other possible pending payments.
With kind regards,
Ábaco Advisers


13 July, 2022 6:52 pm

Hello, I’m planning on relocating to Spain next year from the USA. I’ve been told the cost of living in Spain is cheaper, but the more I research I’m not so sure about that. The taxes appear to be way higher then USA, which offsets the medical being less expensive. My question is income tax related. Is there a way to set up appointment for consult. I read the treaty between USA and Spain but confusing. When I retire and move to Spain my income will be state government pension of $36,000 a year. I want to find out how much income tax I would be paying to Spain and USA on that. In reading treaty it sounds like because I have a government pension Spain wouldn’t require me to pay taxes to them, not sure. I’m trying to figure out all the taxes I’d be paying and decide whether it’s really cost effective to relocate. I’d also be buying a house so there will be those taxes too I need to understand. I hope I can meet with someone to understand what I would be paying in taxes. Thank you 😊

Oscar Paoli

26 July, 2022 8:26 am

Hi Jackie,

Unfortunately we are not tax experts when dealing with US taxes, we would recommend you contact one of the following companies:

With best of luck.

Best wishes,

Ábaco Advisers


29 September, 2022 3:31 pm

I bought a place in January, I was given an correspondence address of where I rented before I got the house. Will they send the IBI bill next year to my old address? When and where I can go to to update my address so I can receive their bill?


Oscar Paoli

30 September, 2022 2:36 pm

The IBI should be sent to the address you bought unless they have stated a different address when changing ownership.

With kind regards,

Ábaco Advisers

Ray Piper

29 November, 2022 2:35 pm

I set up a direct debit with my bank to pay my IBI every year, I just had a recorded delivery to say I haven’t paid this year or last year for some reason they haven’t taken it out of my bank and I certainly haven’t cancelled it.

Oscar Paoli

29 November, 2022 3:37 pm

That is strange, we would recommend contacting your bank to see what can have happened and why the direct debit did not go through.

Chris Platt

23 February, 2023 8:34 pm

Hi, Quick question. is the IBI/Suma bill raised in July for that full year. Part in arrears / part in advance? This would make sense, but just wanted to check. Thanks, Chris

Oscar Paoli

23 February, 2023 9:44 pm

Hi Chris,
That is correct, it is for the full year.
Best regards,
Ábaco Advisers

Francis O Callaghan

31 March, 2023 12:05 pm

Hello. We bought our house in Spain in Murcia last April 2022, we have not yet received a council tax bill IBI. Is this normal to wait this long . We have paid the land tax bill which we received in February this year. It is a secondary house , used only for vacation , we do not rent it out. Thank you Francis O Callaghan

Oscar Paoli

31 March, 2023 12:16 pm

Hi Francis,

In Murcia the deadline for voluntary payment of this tax is from May 1st to July 5th 2023.

With kind regards,

Ábaco Advisers

Patricia Gibson

9 April, 2023 6:52 am

we have moved from Planes in Alicante province to Mazarron Murcia Murcia and I am worried as there we would have had our first suma bill where I go to the bank to pay twice a year but I haven’t received a bill for here ,we bought new house in early November, who should sort it for us please .

Oscar Paoli

10 April, 2023 12:24 pm

Hi Patricia,
We recommend you contact Murcia Town Hall to make sure the change of name has been arranged and to be able to arrange the payment.
With kind regards,
Ábaco Advisers

Russell mullan

9 June, 2023 9:11 am

can I pay my iba tax online,if pay direct debit at my spanish bank on 1st July every tax office is granda I don’t get sent a bill to my house anymore.can I have the bill sent to me by email and pay with credit card in uk
thx Mr mullan

Oscar Paoli

9 June, 2023 10:24 am

Of course, contact your local town hall and they will give you guidelines on how to proceed on payment and instructions to receive the bill by email instead of via the post.
With kind regards,
Ábaco Advisers

mrs D Kay

9 June, 2023 11:37 am

Hi just recieved a bill for ibi urbana not paid since 2016 I have never been notified previously. Is this to be paid by me or person renting property?

Oscar Paoli

15 June, 2023 9:06 am

Dear Mrs. Kay,
The norm is that the owner pays for the IBI each year.
Kind regards,
Ábaco Advisers

Debra Kay

9 June, 2023 11:45 am

when did ibi urbana come into being

Oscar Paoli

15 June, 2023 9:07 am

They started January 1st 1990.
With kind regards,
Ábaco Advisers

Russell mullan

15 August, 2023 6:16 pm

would like to know if I.can pay my yearly iba bill which is sent every June by email online or telephone
I have property in granada province in albunol

Oscar Paoli

16 August, 2023 7:44 am

In theory you should be able to pay it via the following link if you have the reference of the payment letter and amount to be paid.

With kind regards,

Ábaco Advisers

Johne Evans

17 August, 2023 4:41 pm

Is the Suma or IBI tax paid in advance or arrears?

Oscar Paoli

18 August, 2023 7:48 am

The IBI is paid for the current year.
With kind regards,
Kind regards,
Ábaco Advisers

Michelle Manning

21 September, 2023 7:37 pm

Hi there
I hope you could help me.
I made a visa payment of 43.98 euros to request my receipts of poliza basura with my code etc ….
I did all this correctly online on the proper website….
I needed these reciepts to take to Argissa.
Web took accepted my payment online but has failed to send me my download to my phone. I cannot print off as I was not sent a pdf of all my reciepts for the year 2021.
My question is why have they accepted my visa payment?
Also will they post these reciepts to my house?

Oscar Paoli

3 October, 2023 7:38 am

Dear Michelle,

Thank you for reaching out regarding your visa payment for the poliza basura receipts. I understand your frustration with the situation.

It’s unfortunate that the online payment was accepted, but you haven’t received the necessary receipts for the year 2021. To address this issue, I recommend the following steps:

1. Check Spam Folder: Sometimes, emails with attachments, such as receipts, can end up in your spam or junk folder. Please check there to ensure the receipts were not delivered there.

2. Contact their customer support or helpdesk to inquire about the status of your payment and the delivery of the receipts. They should be able to provide you with more information on why the receipts haven’t been sent to you and if there is a solution.

3. Request for Physical Receipts: If it’s not possible to obtain the digital receipts, inquire whether they can send physical copies to your house. Some organizations offer this option if there are issues with the digital delivery.

4. Payment Confirmation: Keep a record of your visa payment confirmation as proof of payment, which may be helpful when contacting customer support or if you need to resolve any payment-related issues.

I hope this helps you resolve the situation, and I apologize for any inconvenience you’ve experienced. Please don’t hesitate to reach out to Web for further assistance in obtaining your receipts.

Best regards,

Ábaco Advisers

russell mullan

30 November, 2023 5:43 pm

have home in granada town of albunol,have my yearly ibi and rubbish tax paid by my spanish bank by direct debit,i now would like to change my dirct debit bank account details but dont know who to contact to change this.i live in uk and cant find any online offices for ibi taxes in my area who seems to understand.

Oscar Paoli

30 November, 2023 9:32 pm

Dear reader,
You can arrange the change of direct debits via the link to the town hall, please find the link below:
With kind regards,
Ábaco Advisers

Peter Evans

1 February, 2024 12:05 pm

Hi Miriam i have a villa in camposol mazarron for the past 18 years and have not been able to pay my IBi because the builder never registerd the land and i never obtained my Escuture. anew builder has now bought the surounding land and isdue to partialise the plots and register them including mine. this will enable me to ob tain my Escuture and then pay my IBI.The question is would i have to pay the full 18 years as the councill would never allow me to pay the taxes from the day i bought my villa.Kind Regards Peter Evans

Oscar Paoli

8 February, 2024 1:06 am

Dear Peter,
They would only require to pay the current year and the previous 4 years.
With kind regards,
Ábaco Advisers


29 May, 2024 2:54 pm

hi I have ibi debt going back to 2006 will I have to pay all of the years I have missed I also have a road tax bill from 2006-2011 will this too have to be paid.

kind regards

Oscar Paoli

29 May, 2024 3:49 pm

Dear Steve,
Yes, in most Town Halls they will put all the unpaid debt together, you may be able to request a payment plan depending on the region.
With kind regards,
Ábaco Advisers

Peter Evans

17 July, 2024 7:56 pm

Hi i have owned aproperty in Murcia for 20 years and i havent been able to pay my IBI because yhe builder was not able to forward my title deeds because the land was not registerd at the land registry . Within the next few weeks i will be able to obtain my title deeds through a new builder who has bought the rest of the land around my property which was my question is will i have to pay for the 20 years of IBI i may point out that the councill was partly to blame for not checking on the previous builder

Oscar Paoli

19 July, 2024 2:03 pm

As the property owner you are legally obligated to pay the annual IBI council taxes. Even if there were issues obtaing the deeds and complications with the registry it does not negate the overall tax liability.
The best option in this case would be to proactively contact the local council and explain the situation to them prior to them reaching the same conculsion. We cannot give you a general response because it depends from each town hall.

There is a possibility that the municipality will backdate the outstanding municipal taxes only to non-prescribed bills or to the date when the new builder registers the property in the land registry.
It is also possible that they are aware of the situation and that the debt has accumulated over the previous two decades, but only the municipality can confirm this.

In this case proactive communication with the local town hall and a clear explaination of the circumstances is the best course of action that may lead to a positive resolution should the town hall be partly reponsable.
Please be aware that continued delayed payments could result in penalties on top of the base annual amounts.

Best regards,

Ábaco Advisers