Local taxes

Impuesto sobre Bienes Inmuebles (Property Tax)

This tax is levied on the ownership of properties, either rustic or urban. It is calculated on the cadastral value of the property (value of the land and the buildings) and it is payable by the individual or company that owns the property. The rate of taxation depends on the size of the population in the municipality where the property is located.

Impuesto de Actividades Económicas (Business Tax)

This tax is levied on professional or artistic business activities, regardless of whether or not they are carried out on commercial premises or if they are specified in the tax rates. They are applied to the production or distribution of goods or services.

Impuesto sobre Vehículos de Tracción Mecánica o de Circulación (Municipal Vehicle and Registration Tax)

This tax is payable by the owners of vehicles that have a registration number plate, regardless of whether they are suitable to be driven on public roads and for all classes and categories. Municipal councils can modify these rates in accordance with population size.

Tasas y Precios Públicos (Public Fees and Prices)

These are payments made to the Municipal Council for using public services. Public payments include amounts paid for parking, refuse collection, entry to municipal swimming pools, the use of libraries and, in short, any service for which a small percentage of the amount is paid to cover costs.