Barcelona's Tourist Apartment IBI Tax to Rise Up to 150%

The city council has initially approved a new surcharge for licensed tourist accommodations, with varying percentages based on the number of properties.

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The Barcelona City Council has initially approved the modification of the Fiscal Ordinances to incorporate an increase of up to 150% in the Property Tax (IBI) for tourist accommodations (HUTs) with a license in the city, starting from 2027.

The proposal, which introduces a new surcharge on the net tax amount of the IBI, received support from the PSC, ERC, and BComú groups. Junts per Barcelona abstained, while PP and VOX voted against it. This provisional agreement opens a public information period of thirty business days before the final vote in the December plenary session.
If the measure is approved, the surcharge will first be levied on December 31, 2027, and will be settled annually. The municipal government proposes a surcharge of 50% for the owner of one HUT, 100% for those with two or more, and 150% for owners of four or more properties designated for tourist use.
The Barcelona City Council is availing itself of the possibility offered by the new decree from the Council of Ministers on housing protection measures, which empowers municipalities declared as rental-tense zones to introduce this fiscal change. Currently, Barcelona has 10,627 active HUT licenses.
Of these licenses, 3,274 belong to owners with a single license (50% surcharge), 1,276 to owners with two to three licenses (100% surcharge), and 6,077 to owners with four or more tourist homes (150% surcharge).
Based on information from the official source: Ajuntament de Barcelona - Sala de premsa (15/10/2026)