Note
How and when to pay IBI in Spain
Quick answer
IBI is billed from the town’s register, not self-assessed. Each town sets its collection period and sends a bill to the registered address. Direct debit avoids missed bills, especially for owners abroad. Late payment brings surcharges, so register your address and bank account.
Applies toOwners who need to know how the bill reaches them and how to pay it, especially from abroad. It does not cover how the tax is calculated.
This area of Spanish law is complex. We could not open the legal text behind the point below in full on the official site, so we state it as it is generally understood and have not checked it word for word. Before you rely on it, ask an independent Spanish lawyer who acts for you to confirm it for your case.
- The tax period is the calendar year and the tax accrues on the first day of it (art. 75 TRLRHL).
On this page: 7 sections
§ 1A register-based tax
IBI is not a tax you declare. The town issues the bill from its register, using the data the cadastre supplies, and the bill reaches the holder named in the register. That puts the weight on accuracy: if the register has the wrong holder, the wrong address or an old bank account, the bill goes astray, and a missed bill is still a debt. The tax itself is explained in how IBI works.
§ 2The collection period
Each town sets a period during which the bill can be paid without penalty. Some towns collect it themselves, and others delegate collection to a provincial body. The calendar differs from town to town, so look it up on the town hall website or ask. Missing the period means surcharges and interest, which grow the longer the debt remains. Do not assume that no bill means no debt.
§ 3Direct debit
Most towns allow direct debit, which is the easiest way to avoid missing the period. Many also offer a discount for it, or an instalment plan that spreads the bill over several months. Ask the town hall for the form, give the account number, and keep the confirmation. A Spanish bank account helps owners who live abroad, since it avoids foreign transfer problems and delays.
§ 4Paying from abroad
Owners who live abroad should give the town hall an address where bills will arrive, or an email if the town accepts one, and should check the register each year. A representative, such as a lawyer or gestor, can receive the bill and pay it for you. Ask them for the receipt each time, and keep it with the property papers. The property stands as security for the tax, so an unpaid bill is a risk to the home, not only a late fee.
§ 5When you buy or sell during the year
The tax accrues on the first day of the year, so the town bills the holder on that day. A buyer who takes over in the middle of the year may still receive a bill for the full year, or may see the bill addressed to the seller. Contracts often share the cost by the number of months, and the party who has paid is repaid by the other. Put the split in writing, with the amount and the date. Ask for the latest receipt before signing, which the registrars advise, and for proof that earlier years were paid.
§ 6Changing the holder
After a purchase the cadastre must record the new owner so that bills reach the right person. The notary and the registry pass on information about transfers, but you should still check the next bill carries your name. If it does not, ask your lawyer or gestor to correct the register.
§ 7Related bills
The waste fee is usually collected with IBI or at a different date, as explained in the tasa de basuras. The full list of yearly costs is in the annual cost of owning.
The chapter on all the yearly taxes is the full chapter on yearly taxes.
FAQRelated questions
Do I have to file a return for IBI?
No. The town issues the bill from its register, based on the cadastral data. Your task is to make sure the holder, the address and the bank details are correct so that the bill reaches you.
Can I pay IBI from a foreign bank?
Some towns accept it, but a Spanish account with direct debit is simpler and avoids missed payments. Ask the town hall which methods it accepts, and keep the proof of payment for your records.
What if I buy during the year?
The tax accrues at the start of the year, so the town may bill the previous owner. Agree the split with the seller in writing, and ask for proof that the bill was paid before you take over.
Sources
- Boletín Oficial del Estado: Texto refundido de la Ley Reguladora de las Haciendas Locales (RDLeg 2/2004, BOE-A-2004-4214) (official source, opens in a new window), Arts. 60 to 77 (IBI) and 104 to 110 (municipal tax on the increase in value of urban land)Last checked 17 October 2026
- Dirección General del Catastro: El Catastro y el Impuesto sobre Bienes Inmuebles (Catastro publication, April 2004) (official source, opens in a new window), IBI as a local real-property tax; base linked to cadastral value; council rate within legal limits; unpaid-tax charge on the propertyLast checked 18 October 2026
- Colegio de Registradores de España: Cómo comprar una vivienda en España (edición revisada, February 2020) (official source, opens in a new window), The five steps, nota simple, taxes and costsLast checked 17 October 2026
- Boletín Oficial del Estado: Ley 7/2022 de residuos y suelos contaminados para una economía circular (BOE-A-2022-5809) (official source, opens in a new window), Preamble: the local waste chargeLast checked 17 October 2026
Tax note. Rates depend on the region, the type of property and the buyer, and they change. Figures here are dated and sourced; examples are illustrative and show their assumptions. Confirm yours with the regional tax agency or a tax adviser.