TAX GUIDE Do yo kn u ow what is paid in Barcelona? If you Other information have a flat of interest P. 20 P. 4 Are you up on If you your payments? P. 24 have a car Customer service P. 10 channels If you have P. 28 a business E-notifications P. 32 P. 14 TAX INFORMATION GUIDE If you have a flat ...a house, a parking space, commercial premises or any other property that you have purchased, inherited or received as a donation... 4 TAX INFORMATION GUIDE IF YOU HAVE A FLAT PROPERTY CONSTRUCTION, TAX (IBI) INSTALLATION If you own the flat, AND WORKS you have to pay You also have to pay two other taxes: TAX (ICIO) the IBI. The sewerage tax If you carry out home for the maintenance, improvement This tax is paid annually, always and cleaning of the sewers, which improvement projects by the person who is the owner is paid according to consumption involving structural of the property on 1 January. as part of the water bill. modifications or The municipal waste collection tax renovations, or build The first year you have to pay it, for waste generated in private homes, a new home or a the City Council will send you the which is also paid as part of the document to make the payment. water bill. This is an environmental swimming pool... In the following years, if you pay tax aimed at properly managing the the tax via direct debit, if will be household waste produced in the paid in four instalments throughout city, increasing waste sorting and You have to pay the year. reducing emissions. the ICIO. If you do not use direct debit, you will have to pay the tax on the dates WHAT IF YOU This tax is paid whenever you stipulated in the tax calendar of the RENT YOUR FLAT? carry out any kind of construction, current year. installation or work that requires you In this case, the owner must pay The amount of the IBI is calculated to get a building permit or urban the IBI. However, the sewerage and according to the property’s development license or to submit a waste collection taxes are paid by assessed value, which is declaration of compliance or prior the person whose name is on the reviewed periodically. notification. property’s water bill. The amount is calculated by applying 4% of the cost of the material execution of the work (the costs of labour plus materials needed). It is paid at the start of work. 6 7 TAX INFORMATION GUIDE IF YOU HAVE A FLAT CAPITAL MOVING TAX GAINS TAX If you have to move... ON URBAN LAND (aka PLUSVALÍA) You have to pay the tax for private If you have inherited use of public roads. a home or property, received it as a donation You have to pay the capital gains tax For example, if you need a lorry or sold it... (plusvalía). for the move, you have to pay a tax for this vehicle to occupy the street for a period of time. This tax is paid on the increase in the value of a property, a plot of land, etc., when it is transferred from one owner The price to pay depends on the to another. amount of space occupied and how long it is occupied. The capital gains tax has to be paid if you sell or inherit a property or Once the tax has been paid, you also receive it as a donation: have to request a permit to occupy public space for moving. - A flat - A house - Commercial premises - Etc. You do not need to pay the capital gains tax if you purchase: - A flat - A house - Commercial premises - Etc. The tax is paid via self-assessment. 8 9 TAX INFORMATION GUIDE If you have a car ...a van, a motorcycle, a moped, etc., which is suitable for driving on public roads. 10 TAX INFORMATION GUIDE IF YOU HAVE A CAR DRIVEWAY TAX YOU SHOULD You have to pay this tax ALSO BEAR if you have a driveway IN MIND THAT... at the entrance or exit to your home or commercial premises. If you do not have a parking space, If the vehicle is not eligible for you have to get a receipt of payment the DGT’s environmental sticker in order to park your vehicle in (0, Eco, C, B) and therefore has limited TAX ON MOTOR You pay the driveway tax for the right regulated public parking zones. access to the city’s Low Emission VEHICLES (IVTM) of way on the pavement. The amount If you are a resident, you can learn Zone (LEZ), you will have to get depends on the category of the street. about the benefits of parking your authorisation to drive within the If you own the vehicle, For any arrangements related to vehicle in areas assigned to residents LEZ without a valid sticker at you have to pay the the driveway tax, please contact the at areaverda.cat. the Metropolitan Vehicle Registry. corresponding municipal district. The LEZ is an area measuring IVTM. more than 95 km2 which includes Barcelona and the municipalities around the ring roads, where the This tax is paid annually by the person most polluting vehicles are gradually who is the owner of the vehicle on 1 being restricted. January or whenever a new vehicle is purchased. If you park the vehicle improperly or leave the vehicle on a public road... If you purchase a used vehicle, you You have to pay the towing service have to pay the tax starting the year for the removal of the vehicle and its after you purchase it. transport to the municipal lot, as well as the fee for use of the lot depending on The amount payable for the IVTM To charge an electric how long the vehicle is there. depends on the type of vehicle (car, or hybrid vehicle... van, motorcycle, etc.) and its power. You have to pay a private price for the use of city-owned charging points. 12 13 TAX INFORMATION GUIDE If you have a business ...or you’re thinking about opening a shop, a bar, a restaurant, a hair salon or any other type of business, you have to know what taxes you need to pay in order to run the business. 14 TAX INFORMATION GUIDE IF YOU HAVE A BUSINESS TAX FOR PRIVATE COUNCIL BUSINESS TAX USE OF PUBLIC CHARGE (IAE) ROADS FOR WASTE This tax is applicable If your business has COLLECTION to economic activities a terrace, you have If you do not have a (business, professional to pay... private waste collection and artistic) within service, you have to pay the municipality. The tax for the use of public roads, which is paid once a year. the council charge for waste collection. Companies and organisations The amount depends on how many engaged in business or artistic STATEMENT OF metres you occupy and the category work have to pay this tax if their net of the street. Everyone conducting a professional turnover is equal to or higher than REGISTRATION activity in the city of Barcelona has 1,000,000 euros. to have a waste collection service. If you are thinking If you have not contracted a private of opening a business, collection service, your waste is you should know that... collected by the Barcelona City Council, and as such, you’ll have to pay the council charge for waste collection You are exempt from paying the every year. business tax if you open a small business (turnover less than 1,000,000 euros). However, regardless of this exemption, you must submit the statement of registration with the Spanish Tax Office. 16 17 TAX INFORMATION GUIDE IF YOU HAVE A BUSINESS CONSTRUCTION, URBAN PROPERTY INSTALLATION SERVICES TAX TAX (IBI) AND WORKS TAX You have to pay this tax If you own the (ICIO) when you submit the commercial premises If you carry out application for a building where you operate your structural changes permit or when you send business, you have to or renovations in the a notification. pay the IBI. commercial premises, This is a tax for the provision of various This tax is paid annually, always you also have to pay services, such as the issue of licences by the person who is the owner this tax. and permits, reports etc. It is managed of the property on 1 January. by Barcelona Cicle de l’Aigua (BCASA). The first year you have to pay it, This tax is paid whenever you carry the City Council will send you the out any kind of construction, installation corresponding document to make or work that requires you to get a the payment. In the following years, if building permit or urban development you pay the tax via direct debit, if will be license or to submit a declaration of paid in four instalments throughout the compliance or prior notification. year. If you do not use direct debit, you will have to pay the tax on the dates It is paid at the start of work. stipulated in the tax calendar of the current year. The amount of the IBI is calculated according to the property’s assessed value, which is reviewed periodically. 18 19 TAX INFORMATION GUIDE Other information of interest ...if you have a pet... ...or if you have to organise a burial... 20 TAX INFORMATION GUIDE OTHER INFORMATION OF INTEREST PET POTENTIALLY WHEN REGISTRATION DANGEROUS DOG SOMEONE DIES If you have a pet... LICENSE (PPP) If you have a pet listed If they wished to be cremated, then... The fees for the preparation of the grave, the transfer, the digging and You have to pay a fee to register them as a potentially The private price for the cremation of the body and other possible related the burial must be paid at the time in the Municipal Census. dangerous dog... services, such as treatment of the of death. ashes, must be paid. If you decide to renovate the grave You must obtain the licence to own To lay the body or ashes to rest or add decorative elements to it, potentially dangerous dogs. The licence in a city cemetery... you must secure the corresponding is personal and non-transferable and authorisation or license. must be renewed every five years. You can acquire, by concession, a burial space where the remains of the The Barcelona City Council offers FEES FOR deceased person can be deposited affordable funeral services for city after the corresponding fee is paid, residents, which are regulated in both SERVICES depending on the type chosen. To the private prices and the Byelaw keep it clean and in proper condition, on the Provision of Public PROVIDED the fee for the conservation and Untaxed Assets. cleaning of cemetery roads, sewers, If you have a pet landscaping and administrative and they get lost buildings must be paid. or run away... As the owner, you must pay the fees for any services provided (pet collection on public roads, transfer to pet shelter, health check and identification, other health services if needed, etc.). 22 23 TAX INFORMATION GUIDE Are you up on... ...when you have to pay taxes? ...what happens if you don’t pay them? 24 TAX INFORMATION GUIDE ARE YOU UP ON... WHAT IS THE BEST WAY TO KEEP UP ON YOUR TAX PAYMENTS? VE Direct debit is the easiest I HA and most convenient way to keep up with your T tax obligations. NO UP T WHAT HAPPENS KEP Y . IF A TAX ISN’T ON M ENTS , PAID WITHIN PAYM YES THE STIPULATED TIME FRAME? If a tax isn’t paid within EP UP the stipulated time I KE frame... ON MY TS. The tax can still be paid with a 5% If it is still not paid by that deadline, PAYMEN surcharge on the amount if it is paid a 20% surcharge is generated along before you receive the injunction with the procedure to embargo the notice.* current accounts or other assets If it is not paid, the City Council will (homes, vehicles, salaries, pensions, send this notice, which includes a 10% etc.) owned by the person who owes surcharge on the amount of the tax the tax. and a new payment deadline. *This is an administrative action which starts the debt payment procedure in the enforcement phase. 26 27 TAX INFORMATION GUIDE Customer service channels ...by telephone ...online ...personalised ...via the app 28 29 TAX INFORMATION GUIDE CUSTOMER SERVICE CHANNELS To request information TOLL-FREE and carry out certain PHONE LINE 010 procedures, phone 931 537 010 from outside the metropolitan area. To request information and carry out procedures INTERNET quickly and easily. Without having to travel. Available at all times. Citizen information Municipal Tax Office offices in each of the city’s districts. An appointment is needed. Visitors without an appointment are served PERSONALISED on a first-come, first-served basis. No appointment is needed to SERVICE receiveinformation . For any other Calle de la Llacuna, 63 procedures, an appointment is 08005 Barcelona needed. The Barcelona City BARCELONA Council mobile app A LA BUTXACA APP where you can make payments and carry out other procedures. 30 31 TAX INFORMATION GUIDE E-notifications. Do you know how they work? Let us help you... 32 33 TAX INFORMATION GUIDE E-NOTIFICATIONS WHAT ARE WHO HAS TO USE E-NOTIFICATIONS? E-NOTIFICATIONS? E-notifications are the E-notifications are way to communicate with compulsory for city residents online. companies and legal persons but optional Instead of receiving notifications on for individuals. paper by post, as was done until now, they are now available on a digital platform. More available. Notifications are received immediately and can always Every time a new notification is sent, be opened from any computer, mobile you receive a notice by email or by text phone or tablet, anytime and anywhere. message on your mobile phone. You can open the notification from the email link More secure. Less risk of errors or or your profile. missing a paper notification. Privacy in your interactions with the City Council is guaranteed. More sustainable. Using less paper saves money and reduces the environmental impact. 34 35 We’re eating tocr morrow today