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Diari de Catalunya

Landmark ruling prevents IBI tax pass-through to social housing tenants

The Court of First Instance No. 6 of Tarragona partially rules in favor of a tenant in Salou against the company Immocritèria.

Close-up of a rental contract and a calculator on a table, symbolizing housing expenses and legal disputes.
IA

Close-up of a rental contract and a calculator on a table, symbolizing housing expenses and legal disputes.

The Court of First Instance No. 6 of Tarragona has ruled that the Property Tax (IBI) cannot be charged to tenants of Official Protection Housing (OPH), setting an important legal precedent.

The judicial resolution, issued in January 2026, partially favors a tenant in Salou against the company Immocritèria, reducing the amount claimed for the December 2024 fee from 379.79 to 260.13 euros. This case is part of a rent strike initiated by several families and the Tenants' Union (Sindicat de Llogateres).
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"Although the judicial decision does not resolve the remaining procedures or the collective lawsuit pending in the courts of Barcelona, it marks a precedent in the judicial field on this issue."

Tenants' Union (Sindicat de Llogateres) · Sources
The dispute began in late 2024 in OPH developments in Salou and el Vendrell managed by Immocritèria. Tenants initiated a rent strike protesting abusive practices, including the collection of the IBI, which amounted to approximately 25 euros per month per dwelling.
The ruling relies on the doctrine of the Supreme Court and specific Catalan regulations for OPH, emphasizing that the IBI is not considered a service and therefore cannot be passed on. The court corrected the rent amount, discounting 16.12 euros corresponding to the proportional part of the tax for December 2024.

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