A judicial ruling by the TSJC mandates the AMB to collect this tax without exceptions from all owners of homes, commercial premises, or industrial warehouses from this year onwards. Until 2025, properties with a cadastral value below €49,213.77 were exempt, an exemption that now ceases.

The tax collected by the AMB is used to fund public services and investments across the 36 municipalities of the metropolitan area. Financed initiatives include public transport (metro and buses), social housing promotion, maintenance of natural spaces like beaches and parks, economic promotion, and social policies.

To mitigate the impact on citizens, the Metropolitan Council has agreed to lower the tax rate from 0.20% to 0.045% for 2026. According to the AMB, this reduction will help keep most tax amounts with minimal variations compared to previous years, although some bills may see increases.

Consequently, many property owners in municipalities like L'Hospitalet, who have not paid this tax until now, will be required to do so from 2026. The amounts will be determined based on the cadastral value of each property.