Documentation of a property: the I.B.I receipt. What to look for?

Following with the same idea and after talking about the Nota Simple on my previous article, I am going to refer this month to the I.B.I. receipt.


What is the I.B.I.?

The I.B.I. is the short name for Impuesto de Bienes Inmuebles that means a yearly tax applicable to all Spanish properties. The I.B.I. is a local tax to be paid to the Council by the owners of the properties independent of the residential status. The property is liable for the tax, not the owner. The tax goes to maintain the infrastructures and the services of the Town Hall.

Which entity is responsible for the management of the I.B.I.?

It is called the Patronato de Recaudación Provincial. It has offices in Marbella, San Pedro de Alcantara and Estepona. The web page is the following: www.prpmalaga.es

When is it due?

It is usually due in early / mid September.

What information can you find on the I.B.I. receipt?

- The issuing council, tax (it should say I.B.I. Urbana) and deadline for payment.

- The information on the owner/tax payer, name and D.N.I. or N.I.E., and post address (not the address of the taxable property).

- Address of the taxable property that the receipt refers to.

- ID numbers of the property: two are used “Matricula” and “Referencia Catastral”. Dates: issue date, deadline and tax year.

- Total amount pending calculated from the base tax plus possible interest or penalties for late payment.

- I think this is the important part: the catastral value of the land where the property is and the catastral value of the construction. The catastral value of the property is, in general, the addition of those two. Those values are used for some tax value calculations like the Plusvalia Municipal or the Transfer Tax (already mentioned on previous articles).

- When the catastral values where updated by the council and the rate for the tax (in this example it is 0,4 %).