Real Estate Tax (IBI)
The IBI is perhaps the tax of the city councils. and one of the most important taxes for the municipal coffers. In fact, there are consistories whose collection depends 80% of the IBI.
The IBI is a direct tax that taxes the fact of having a house or property. There is a national rate but then each municipality is free to apply the one it considers appropriate within the general limits. This tax also applies to garages and rustic properties.
The IBI is the responsibility of the owner of the house at the time of accrual of the tax on January 1, generally, whether the apartment is rented or if it is the usual residence.
The IBI is paid according to the cadastral value of the home, to which are applied some coefficients that each municipality is responsible for marking and on which you can establish exemptions and bonuses for, for example, a certain type of housing.
Each city council establishes its own types and also payment formulas that usually include direct debit. In addition, the dates to pay the IBI differ in each consistory. Check here for yours.
Tax on motor vehicles
The name itself can lead to confusion, but at the moment of truth the Tax on Vehicles of Mechanical Traction (IVTM) is not more than the tax you pay for having a car and being able to drive with it. Hence, it is better known as a circulation tax .
This tax is annual and is mandatory for all cars, motorcycles and other motorcycle vehicles. Without the regular tax, you will not be able to use it and, in fact, you will have to pay it even if you do not plan to take the car. And is that for practical purposes the tax is levied on the ability to circulate, not the fact that the car is actually used or not.
The amount of the Circulation Tax depends on each City Council and there are great differences between them. The amount is calculated based on the type of vehicle and the degree of contamination, which is known as fiscal potential.
Discover here how much, how and where the Traffic Tax is paid
Tax on the increase in the value of Urban Land
This tribute is not so well known, especially because of its official Tax name on the increase in the value of urban nature land . The most usual is to refer to it as municipal surplus value .
This is another direct tax that taxes the increase in value experienced by the land that the taxpayer owns, something like what the price of the land has gone up. Fortunately, it is not a tribute that must be paid annually. Moreover, you will only have to liquidate it at the time of selling a flat or land and it is the seller who must make people to it. It will also apply in the case of donations.
Tax on buildings, installations and works
Something less known, the Tax on Constructions, Installations and Works taxes the realization of any type of work that requires the prior obtaining of an urban license, whether this has been obtained or not.
Municipal Tax on Luxury Expenses
It is an indirect municipal tax less known and voluntary, so that each municipality can decide whether or not to charge it. It is paid for the use of private hunting and fishing preserves regardless of the form of exploitation or enjoyment of them.
The tax base in this case is the hunting or fish farming. Each session is responsible for setting the value of this use through modules and the maximum rate to pay is 20%.
The municipal taxes
To the municipal taxes we must add the fees, which although they may seem the same, they are not. The translation for the citizen is the same, since you will have to pay in any case, but there are differences that should be known.
The rates differ from the taxes in which they are paid for some type of service and can not be onerous. In other words, the City Council can not profit from a fee , it has to limit itself to cover the service it offers.
The best known rate is the Urban Waste Rate or garbage rate that many municipalities still maintain. It is paid according to the type of housing and its size and serves to pay for the garbage collection service. The more expensive the service (usually subcontracted) the higher the rate to be paid.
The regional taxes
One step above the regional taxes are the autonomous taxes that the autonomous communities manage. As a body superior to the municipality, communities can also include different bonuses in the autonomic part of the income statement.
The most important autonomous tax or the most important is the Inheritance and Donations Tax , which each region adapts to their needs by changing the types and, above all, establishing bonuses for certain cases. Here you can find more information about it.