Normally IBI is issued in two parts, one in the spring and one in the autumn. The demand will have a payment limit (limite de pago). If you are not able to pay by the stated date then you will have to go to the IBI office (Oficina de Recaudacion) and get a new demand with a later date before you can pay the amount due in the bank.

There is no escape to paying your IBI. Any IBI not paid will be put as debts (cargas) against your property and show on your Nota Simple. So if you are thinking of selling then make sure you are paid up to date to avoid any problems. Late payments also carry fines which are added to the sum due.

Often people find that they are paying more than a neighbour for their property. There can be several reasons for this. They could be receiving a demand for more than one property as above. When their property was surveyed which is done by helicopter, other structures such as store rooms or garages could have been mistaken for additional living accommodation such as a granny flat or even a second house which tax is being charged on. If this is the case then you need to lodge an appeal at the Oficina de Recaudacion. Take with you photographs of the structure showing clearly that it is not living accommodation for instance, with the garage door open to show an empty space. If you are paying for more than one property whether you can have the properties divided for IBI purposes depends on the Townhall rulings. You will have to approach the Townhall and make enquiries. Another reason you might be paying more is that the house number has been confused with another larger house so always check that the number as well as street name are correct on the documents.

Paying IBI is not in itself a sign of the legality of your property. Many people who own illegal properties also pay IBI. Where there are several properties on one plot of land, there is normally only one IBI receipt. The person who´s name is registered is responsible for the payment and he in turn can collect the “share payments” from the other householders.

Should you pay IBI if your house is not legal? IBI does not discriminate between legal and illegal properties. We all use the roads, the emergency services and the public amenities where we live so no matter what legal status your house has you should pay your IBI if you have received a demand.