|Type of Tax||Direct.|
|Collected by||Town Council.|
|Paid by||Natural persons and corporate entities.|
|Tax base||Rateable value of farm and urban real estate.|
|Abatements in the base||None|
|Net tax base||Rateable value of farm and urban real state.|
|Tariff or Rate||Depends on the town council and the type of property in question. For more information clic here|
|Liability||Calculated by applying the tax rate to the net tax base|
|Allowances||There are deductions depending on the different situations. For more information clic here|
|Surcharges||Dwellings that are not the usual home.|
|Amount payable||Result of applying the corresponding allowances and surcharges to the tax liability.|
Tax on Real Estate is a direct tax levied on the value of real estate, rural (farm) or urban, located in any municipal area in the Historical Territory of Gipuzkoa.
Every year, the owners of the properties are required to pay their local town council the "contribution", or Tax on Real Estate.
This tax is levied on the rateable value of rural (or farming) and urban real estate.
In the summary table, you will find a summary in PDF of information on tax rates, approved allowances, agreements with the different municipalities, etc. Specifically:
Eneko has bought a subsidised home in Azkoitia. He has been informed by the Provincial Government of Gipuzkoa that its rateable value is €98,000.
How much Real Estate Tax (IBI) does he have to pay on his home?