Property tax (IBI) — Madrid City Council
Impuesto sobre Bienes Inmuebles (IBI)
The dates and amounts on this page apply until 2026-11-30; there may be a newer call or new rules. Check the official information.
Where to ask
Phone 010 – Línea Madrid (914 800 010 from inside and outside the city of Madrid).
Official wording
Teléfono 010 – Línea Madrid ( 914 800 010 dentro y fuera del municipio de Madrid)Official sources
What it is
The property tax (Impuesto sobre Bienes Inmuebles, IBI) is a tax managed and compulsorily levied by Madrid City Council. It is paid by whoever holds the property (ownership, usufruct, surface right or concession) on 1 January of the year. It is calculated on the cadastral value; in 2026 the rate is 0.414 % for urban properties. It is annual, although it can be paid in several instalments with payment plans, and there are exemptions and reductions. In 2026 the voluntary payment period runs from 1 October to 30 November; it can be paid online or with an appointment at municipal offices, and information is available on 010.
Official wording
Están obligadas al pago del impuesto las personas que sean titulares del inmueble a 1 de enero del año en curso.Official sources
- Where it applies
- Madrid (city)
Official information
Official sources
When
In 2026 the voluntary payment period runs from 1 October to 30 November. The owner on 1 January pays.
Official wording
Están obligadas al pago del impuesto las personas que sean titulares del inmueble a 1 de enero del año en curso.Official sources
Steps
Step 1: Pay online
Go to the official website: IBI: payment in the voluntary period (Agencia Tributaria Madrid)You can pay online without digital identification.
Official wording
Sin identificación digital
Official sources
Step 2: Or at an office
In person, at the Oficinas de Atención Integral al Contribuyente (without appointment only for over-65s) or with an appointment at a citizen service office. Information on 010 (914 800 010).
Official wording
Sólo mayores de 65 años
Official sources
Step 3: Keep the receipt
Payment entitles you to a receipt (receipt, payment letter or certificate of payment).
Official wording
El pago dará derecho a la entrega del justificante del pago realizado.
Official sources
FAQ
What if I missed the deadline or it is from previous years?
You pay through the payment outside the voluntary period option.
Official wording
Para pagar este tributo de años anteriores o fuera del plazo, acceda desde el enlace pago fuera de período voluntario.Official sources
Can someone else do it for me?
Yes, through a representative, attaching the form granting representation.
Official wording
Si actúa por medio de representante debe adjuntar el impreso de otorgamiento de representaciónOfficial sources
Related procedures
Terms used on this page
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