Property Tax

  1. Inicio
  2. |
  3. Services
  4. |
  5. Property Tax

Review of the tax from the point of view of cadastral and tax management, previously quantifying by providing a valuation report to our clients, the estimated savings that they will obtain in the next IBI bill as well as the Refund of Undue Income of all years not prescribed, if applicable.

What is IBI and how is it calculated?

IBI, like IAE, is a local tax of shared management, so for its optimisation Euro-Funding carries out a complete analysis in both the cadastral and tax management phases, in order to adapt the cadastral value on the one hand, and to check the correct levying of the tax on the other.

Cadastral management consists of a set of operations and administrative actions of various kinds necessary for the formation of the Real Estate Cadastres and for the maintenance and use of the data integrated in them, as well as for the incorporation of new data, with the aim of ensuring that this information is permanently updated. This is the responsibility of the Directorate General of Cadastre and is exercised through the Regional and Territorial Directorates of Cadastre or through the different formulas for collaboration established with the different Administrations, Entities and Public Corporations.

The tax management of the Real Estate Tax is made up of the set of operations required to achieve the correct levying of this tax based on the data contained in the cadastral registers. It is the responsibility of the Local Councils and will be carried out directly by them or through agreements or other collaboration formulas entered into with any of the Public Administrations.

The main actions that make up the tax management of the tax are as follows:

  • Granting or denying tax benefits, such as exemptions and allowances.
  • Setting tax rates.
  • Determination of tax debts.
  • Drawing up and issuing collection instruments: receipts and settlements.
  • Refunds of undue income.
  • Resolution of appeals and claims against tax management acts.

How does Euro-Funding help you to calculate the IBI?

At Euro-Funding we carry out a complete analysis of taxation, in order to adapt the cadastral value on the one hand and check the correct levying of the tax on the other.

We detect and rectify errors in the cadastral valuation of 80% of the properties we analyse, achieving savings of 18.5% on average in the IBI of companies, even in properties previously reviewed by other consultancies. In the same way, we analyse the applicable tax by-laws to review the applicable allowances, exemptions or surcharges in each case.

Furthermore, in many cases we not only manage to optimise the IBI from the date of the audit, but we also obtain the right to request the Refund of Undue Revenues for all years not prescribed, plus the corresponding interest for late payment.

100% guarantee of success, fees are only charged if a saving is made for the client.

We achieve significant improvements in taxation both in procedures requested at the taxpayer’s request as a result of errors detected after Euro-Funding’s cadastral audit and in those procedures initiated ex officio by the different Cadastre Departments, either directly or through the collaboration agreements signed with the Town Councils where the properties are located (inspections, communications, general or partial collective valuation procedures, among others).

When is the IBI paid?

The General Tax Law stipulates that, as a collective and periodical notification debt, IBI must be paid between 1 September and 20 November or, if this is not a working day, until the following working day. However, each local tax administration is competent to modify this period, provided that it is not less than two months, by establishing its own tax calendar through its corresponding tax ordinances.


We analyse your properties without obligation and on a success-based remuneration basis.

IBI exemptions and rebates

The following types of IBI exemptions can be seen:

  • Optional exemptions. The legislator recognises that local councils have the power to establish this type of exemption, which must be expressly established in the tax ordinance.
  • Compulsory exemptions. These are compulsory exemptions and must be requested by taxpayers in order to be applied.
  • Exemptions declared ex officio. These are also compulsory and are applied by the council without the need for them to be requested by taxpayers.

Other exemptions: such as those applicable to certain non-profit organisations or universities.

With regard to tax relief, it is necessary to emphasise that in order to benefit from them, they must be previously approved by law. They are divided into two types:

  •  Mandatory rebates: These are those applied by all local councils. Their concession depends on a series of requirements depending on the type of property and the taxpayer.
  • Optional rebates: These are optional for local councils to include in their by-laws. The latest developments with regard to new optional rebates have been introduced in the legislation following Royal Decree-Law 29/2021, of 21 December, which adopts urgent measures in the field of energy to promote electric mobility, self-consumption and the deployment of renewable energies.
  • Reductions in the tax base, surcharges for permanently unoccupied urban residential properties and differentiated tax rates.

We study the correct reductions in the tax base, as well as all the novelties applicable to our clients’ portfolio for surcharges on permanently unoccupied urban properties for residential use, as well as the correct imputation of the differentiated rates for properties that are not for residential use.

Advantages of calculating IBI with an expert company

Reviewing the IBI with Euro-Funding allows you to obtain a quality report that includes a comprehensive audit of the property, which allows, on the one hand, to detect possible savings in taxation and on the other hand, in those cases where it is not possible to achieve such savings, to anticipate the management of possible tax contingencies and carry out an asset regularisation appropriate to the physical reality of each property.

Furthermore, following the entry into force of Law 11/2021, of 9 July, on measures to prevent and combat tax fraud, which introduces the reference value, the taxable base for Transfer Tax and Stamp Duty (ITPyAJD), Inheritance and Gift Tax (ISD) and Wealth Tax is modified.

The reference value and the cadastral value are part of the cadastral description of the property. When the cadastral description of the property is updated, both values are updated. The reference value is an administrative value which is complex to calculate and analyse and whose alteration has a significant impact on taxation.

With the help of experts, the elements that make up the current cadastral value (surface area, construction typology, applicable coefficients, etc.) can be reviewed from a technical and fiscal point of view in order to achieve a reduction in the cadastral value and consequently in the IBI of companies, as well as in the rest of the taxes that are based on the cadastral description.


We analyse your properties without obligation and on a success-based remuneration basis.


Our professionalism offers us a wide variety of casuistry in the tax treatment of companies studied, having achieved numerous success cases in identifying possible errors and quantifying the savings in the receipt of the Property and Real Estate Tax.

Diversified experience

We analyse all types of urban, rustic and special properties in all economic sectors: rural land with farms or urban land for real estate development, industries, hotels, shopping centres, offices, hospitals, golf courses, solar farms, ports, airports, thermal power stations, regasification plants, etc. We achieve significant improvements that help our clients to improve their bottom line.

Our professionalism offers us a wide variety of cases in the tax treatment of companies studied, having achieved numerous cases of success in reducing their tax burden.



Full service

The main advantage of real estate tax consultancy is tax planning and tax savings.

With expert consultancy in the field of real estate taxation, you also ensure the correct and timely completion of all procedures, as well as being up to date with all tax changes.

At Euro-Funding we have developed our own Integrated Management System consisting of: ISO 9.001 Quality, ISO 14.001 Environmental, ISO 50.001 Energy Management and Information Security Management 27.001.

We subscribe to the United Nations Global Compact in the areas of human rights, labour, environmental protection and anti-corruption, complying with the ten principles of the Compact, as set out in its Code of Ethical Conduct.


We have been calculating and registering our Carbon Footprint in the Registry of the current Ministry for Ecological Transition and Demographic Challenge since 2014, maintaining a constant reduction of emissions.



Tax on increase in the value of urban land

The Tax on the Increase in Value of Urban Land, better known as “municipal capital gains tax”, is a conflictive tax that is levied on the increase in value of urban land -whether or not there is construction- as well as real estate with special characteristics -BICE- as a result


Tax on Construction Installations and Works

The tax benefits applicable to ICIO may be established:  In regulations with the status of law, such as, for example, those that may provide for tax benefits in the General State Budget Laws. In international treaties. In tax byelaws.  Ampliar información Property Tax Tax on construction installations and works Business


Business Tax

Checking and updating the parameters that make up the tax for its correct determination. At Euro-Funding we carry out the calculation of the IAE through a tax audit to find out the real situation of the tax, determining the correct amount to be paid. Filtrar Property Tax Tax on construction