This is a local tax, that is, levied by the Municipal Councils, which must be paid by owners of real estate property.

All the real estate properties of every municipality are included in a census and have an assigned value (rateable value). The amount to be paid is obtained by applying the tax rate established by the Municipal Council to the rateable value.

bill for the payment of the Tax is issued every year for every property included in the census. Usually the Municipal Councils establish the possibility of direct-billing the payment in a bank account, which ensure that this is done within the established payment period and surcharges are avoided.

The period for making the payment varies in every municipality, although it is usually around the months of September, October and November of each year

Property Tax

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