Answers for property owners
The IBI Bill: What to Look For When Buying or Selling
It is a small bill with details that are used throughout the sale: the cadastral value is used to calculate other taxes and the buyer reviews it.
SHORT ANSWER
The IBI is an annual local tax linked to the property, not to the owner. The bill shows the cadastral reference, the cadastral value of the land and of the building, the rate and the amount due. In a sale, the buyer asks for the latest bill paid, and it is best if there are no unpaid bills.
IN THIS ARTICLE
If you sell, the IBI bill is one of the first documents you will be asked for. This is what it contains.
What it is and who manages it
The Impuesto sobre Bienes Inmuebles (IBI, the local property tax) is an annual local tax that owners pay to the town hall, regardless of where they live. It is attached to the property and not to the owner. It funds the municipality's infrastructure and services. In the province of Málaga it is managed by the Provincial Tax Collection Board (Patronato de Recaudación Provincial, prpmalaga.es), with offices in Marbella, San Pedro Alcántara and Estepona.
What details the bill shows
- Issuing body: the town hall, the type of tax (urban IBI) and the payment deadline
- Holder: name, DNI or NIE and postal address, which need not be that of the property
- Address of the property the bill refers to
- Identifiers: the roll number (matrícula) and the cadastral reference
- Amount due: the amount, plus surcharges or interest if payment is late
- Valuation: cadastral value of the land and of the building; their sum is the cadastral value of the property
- Update and rate: when the cadastral value was last reviewed and the rate applied (for example, 0.4%)
The cadastral values are key because they are used to calculate other taxes, such as the municipal land-value tax or the Property Transfer Tax.
Why it matters when selling
The IBI of a property stays attached to it for several years. That is why the buyer and their lawyer will ask for the latest bills paid, and why it is wise to check in advance that there are no old debts. If there are, we explain it in what happens with an old IBI debt.
Other annual costs of the property: the costs of owning a property in Spain.
Frequently asked questions
Who pays the IBI, the seller or the buyer?
The current year's bill is usually apportioned according to the date of sale, as agreed. It is best to put it in writing in the contract.
Where do I find my cadastral reference?
On the IBI bill, in the deed and on the Cadastre's online portal.
Does the IBI depend on my residence?
No. All owners pay it, whether or not they live in Spain.
What do I do if I do not receive the bill?
Ask for it at the Tax Collection Board or the town hall. Not receiving it does not exempt you from paying it.
About the author
Alfonso Lacruz
Naval engineer and market analyst. Over 25 years advising owners in Marbella and Benahavís. Publishes a monthly market analysis with Land Registry data.
Every case is different: before you sign or decide, confirm your situation with your own lawyer, notary or tax adviser.
Sources: Málaga Provincial Tax Collection Board (Patronato de Recaudación Provincial de Málaga); Directorate General of the Cadastre (Dirección General del Catastro); consolidated text of the Local Taxation Law (Ley Reguladora de las Haciendas Locales). Last updated: 24 October 2026.
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