Which are the municipalities in Malaga province that have the lowest and highest IBI property tax rates?

Which are the municipalities in Malaga province that have the lowest and highest IBI property tax rates?

Town halls will pocket more than 624 million euros this year from what is the Spanish equivalent to the UK's council tax and based on the value of the property

Chus Heredia


Wednesday, 10 July 2024, 19:14

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Malaga municipalities will pocket more than 624 million euros this year just from the IBI property tax, according to latest data. In 2024, it accounts for 23% of the income of a town hall such as Malaga city.

So exactly what are the differences between municipalities? SUR wanted to compare the 20 municipalities whose tax collection is close to or exceeds 10 million euros per year. The method of calculation has been to apply the coefficient for urban residential with the average cadastral value of the province: 85,490 euros, according to data from the ministry of finance. The cadastral value is the "price" given by the local administration to each property, taking as a reference criteria such as its location and economic trends. This value is always below the market level. The tax rate is then applied to this amount.

To clarify, this newspaper first published Benahavís as the most expensive municipality with a coefficient of 0.8. However, there was an error on the town hall's website where its correct coefficient is 0.4, which makes it the cheapest. The council is working to change this information.

IBI is calculated on the basis of the cadastral value of the property - which is periodically updated by the government - multiplied by a coefficient. Each local council is governed by the local treasury law. This, as well as the bonuses, which are usually for large families, clean energy installations, reforms for accessibility, offices or job creation. Here, each council is different.

Let's start with the cadastral values. This year none of them have been revised in Malaga, so, on that side, in no municipality will the IBI bill go up. Last year they were revised in Antequera, Marbella, Rincón de la Victoria, Torrox and Ronda. It should be noted that Malaga is the fourth province in Spain, thanks to the strength of the real estate sector, with the highest average values. The 85,490 euros referred to is behind the 111,451 in Madrid; 88,366 in Barcelona, and 86,096 in the Balearic Islands.

Coefficients and margins

For urban properties, the coefficient that local councils can set can range from a minimum of 0.4% to a maximum of 1.1%. For rural properties, the percentage can be between 0.3% and 0.9%, and between 0.3% and 1.3%, in the case of special or differentiated IBI, dedicated to large properties, special buildings, etc.

As a result of the aforementioned margins in the coefficients, we would have differences of almost double, specifically 1.7 times, between the municipalities in which the average IBI is paid the least, Malaga and Benahavís, and those which pay the most. Malaga, for example, has had the coefficient at 0.451% for the past decade. Benahavís has had it at 0.4 since 1989. The IBI collection in Malaga exceeds 130 million euros. In Benahavís it exceeds 10 million due to the special characteristics of the luxury residential area; La Zagaleta, for example.

After Benahavís and Malaga, the cheapest municipality is Nerja, with an average of 394 euros. And in the medium-low range, between 400 and 500 euros, are Mijas, Fuengirola and Ronda, with 412, 427 and 462 euros respectively.

In the medium-high group, between 500 and 600 euros per year, are Alhaurín de la Torre (508), Antequera (510), Manilva (512), Casares (521), Torrox (538), Benalmádena (555), Marbella (555), Estepona (565), Vélez (581) and Alhaurín El Grande (589).

And if we go to the most expensive, we have to list, from most to least, Cártama (666), Torremolinos (641), Rincón (624) and Coín (624).

The municipalities closest to the minimum coefficients allowed by the tax law, with values between 0.4% and 0.5% are Malaga, Nerja and Mijas. On the other hand, the maximum value is 1.1%. None of the municipalities are as high as this. The closest to the ceiling is 0.7.

The IBI coefficients and, just as importantly, the allowances are set out in the tax orders of each municipality. Here, again, each case is different because the usability of the websites and transparency also vary greatly. One way to access the latest orders uploaded online is through the Patronato de Recaudación de la Diputación, which manages IBI collections in the municipalities with an agreement, which are basically all except Malaga, Mijas and Vélez-Malaga.

If we look at the provincial average, the rate is 0.54%, lower than the 0.57% in Andalucía and 0.58% in Spain. Here, as is logical, each decimal place can mean an appreciable amount. In Spain as a whole, there are 39.78 million urban properties, whose average cadastral value is 60,145.

Payment schedules

The payment periods also vary considerably. In Malaga city, for example, in the case of urban IBI not paid by direct debit, it must be paid between 1 April and 5 June and from 1 August to 7 October. If the bills are paid by direct debit, the charges are 5 June (25%), 5 August (25%), 7 October (25%) and 5 December (25%).

In the case of the Patronato de Recaudación, according to the supramunicipal website, the payment period is between 1 July and 16 September.

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