Cadastral tax in Spain: what is IBI and how much is it?

If you are wondering whether there is a cadastral tax in Spain, the answer is: yes. For most owners, it is one of the basic annual fees associated with owning a house or apartment. In practice, the term “cadastral tax in Spain” most often refers to IBI (Impuesto sobre Bienes Inmuebles), which is a local property tax calculated on the cadastral value.

In this article, we explain what IBI is in Spain, who pays this tax, and how to calculate the amount due. We also explain how much the cadastral tax in Spain is on the example of Costa del Sol: Marbella, Estepona, and Manilva. We provide data for 2025 here.

Important: IBI is a local tax, so rates and discounts depend on the municipality. Therefore, the question “Spain cadastral tax – how much will I pay?” always requires checking the location and the cadastral value of the property.

What is the IBI tax (Impuesto sobre Bienes Inmuebles)?

The IBI tax in Spain is an annual property tax collected by the city council (Ayuntamiento). It covers:

• residential properties (apartments, houses),
• commercial properties (premises, offices),
• land.

Therefore, when someone asks about the cadastral tax in Spain, in the vast majority of cases they actually mean IBI in Spain (that is, IBI calculated from the cadastral value). This is a tax that cannot be “avoided” – it is attached to the property and charged every year.

It is also worth remembering: Spain has many taxes related to real estate (purchase, sale, income, non-residents). If you are interested in taxes as a non-Spanish owner, also read the article: “Taxes for non-residents in Spain”.

Who is obliged to pay the IBI tax in Spain?

IBI is paid by the property owner as of the date when the tax obligation arises (usually at the beginning of the tax year). In practice, this means that:

• if you are the owner of an apartment in Spain – you pay IBI,
• if you buy a property during the year – the contract often stipulates a proportional division of IBI between seller and buyer.

This applies to both residents and non-residents. Therefore, regardless of whether you live permanently or just visit seasonally, the cadastral tax in Spain is simply a fixed cost of owning property.

If you want a broader perspective (not just IBI), you may also find useful the material: “What taxes are paid in Spain?”

How is the amount of IBI tax calculated?

This is a key issue because most people ask not only what IBI is in Spain but above all: how much is the cadastral tax in Spain and what does it depend on.

The amount of IBI is calculated simply as follows:

IBI to pay = cadastral value (valor catastral) × IBI rate in the municipality − any discounts

The key elements:

1) Cadastral value (valor catastral)

This is an administrative value set by Catastro, usually lower than the market value. It may include the value of the land and the building. It is on this value that the Spanish cadastral tax is calculated.

2) IBI rate (tipo de gravamen)

Each municipality sets its own rate, usually separately for urban properties (urbana), rural properties (rústica), and those with special characteristics (BICES). That is why the cadastral tax amount will differ in Marbella compared to Manilva, even with the same cadastral value.

3) Discounts and allowances

Depending on the municipality, there may be allowances for example for:

• domiciliación bancaria (payment by direct debit),
• large families,
• renewable energy installations (panels),
• specific types of properties.

For example, in Estepona in the document “Ordenanzas Fiscales” there is a 3% discount for payment automation (domiciliación) and other discounts depending on conditions. (Source: Ordenanzas Fiscales 2025, Estepona)

What are the average IBI tax rates in different regions of Spain?

Nationally, the law defines ranges within which municipalities may operate, but in practice, local resolutions matter. So, if you ask: IBI Spain – what is the rate?, the answer is: “it depends on the municipality.”

Below are specific IBI rates for 2025 for three municipalities on Costa del Sol. We provide rates for urban properties (urbana).

Marbella (2025)

From official materials and information on increases, it is known that in Marbella in recent years the rates have been around 0.650% for IBI. The city has announced changes and differentiation of rates, for example for some commercial properties. (Source: Marbella – Ordenanzas Fiscales 2025 and reports on changes to IBI in “SUR in English”).

Practical note: Marbella also applies differentiated rates (tipo diferenciado) for certain groups of properties with high cadastral value or specific use. Therefore, in a specific case (e.g., hotel, resort) the effective rate may be different from the basic one for apartments.

Estepona (2025)

In the case of Estepona, we have clearly indicated values in “Ordenanzas Fiscales 2025”:

• urban (urbana): 0.662%
• rural (rústica): 0.90%
• properties with special features (bienes de características especiales): 1.30%

Source: official city document Ordenanzas Fiscales 2025 – Estepona.

Manilva (2025)

In Manilva, rates are published in summaries for municipalities (based on public data) and look like this:

• urban: 0.570%
• rural: 0.420%
• properties with special features: 1.300%

Source: rate summary for the municipality of Manilva ([IBI/IVTM Manilva – Málaga]

Additionally, in Manilva there have been political decisions to lower the rate to 0.50%, which shows that the topic of rates in 2025 was dynamic. From the owner’s perspective, however, the most important thing is what ultimately results from the applicable rate applied in your bill.

What do these numbers mean in practice?

Let’s assume a cadastral value of €100,000 (illustrative example):

• Marbella at ~0.650% → approx. €650/year
• Estepona 0.662% → approx. €662/year
• Manilva 0.570% → approx. €570/year

And here we return to the question that clients most often ask: how much is the cadastral tax in Spain? It is clear that the differences between municipalities are real, and the key factor is “city + valor catastral.”

How to check what the cadastral value of my property is?

If you want to calculate the cadastral tax in Spain, you need to know the cadastral value. You can check it in three ways:

1) On the IBI bill (recibo): many municipalities provide the cadastral value or the tax base on the IBI document.

2) In purchase documents, nota simple, or tax documentation: sometimes the cadastral value or a reference to it is included in documents you receive when purchasing or settling accounts.

3) In the Catastro system: most “source-based” verification of cadastral value is done in the cadastral registry (Catastro) by property data or cadastral reference. In practice, if you work with an advisor or law firm, it is enough to provide the “referencia catastral”.

Summary: IBI Spain – how much is the cadastral tax in 2025?

IBI is the basic “cadastral tax in Spain” charged annually on valor catastral (cadastral value).

The rate depends on the municipality:

• Estepona (urbana): 0.662% (source: https://www.estepona.es)
• Manilva (urbana): 0.570% (source: https://www.ibi.com.es)
• Marbella: rates and types may vary according to property category; starting points and municipal documents can be found in the official “ordenanzas” (source: https://ayuntamiento.marbella.es/)

Regardless of whether you live in Spain permanently or only come seasonally, the cadastral tax in Spain is a fixed cost of owning property.

Finally: if your goal is a full understanding of the costs of owning property in Spain (not just IBI), it is worth comparing IBI with other obligations that may concern the owner (e.g., rental income, non-resident taxes). The aforementioned overview about taxes for non-residents in Spain will be helpful.

---