The percentage applied to the cadastral value is not the same every year. It depends on when the cadastral values in your municipality were last subject to a general review, and the rule itself has changed. We therefore calculate each year separately, using the official municipality list for that year.
The fee is unchanged: €87 for the first return and €43.50 for each additional one. Every extra year counts as an additional return, exactly as every extra owner does. Two owners over three years is six returns: €304.50.
After a late return is filed, the AEAT issues an assessment for a surcharge and interest shortly afterwards. That amount is charged directly by the tax authority; it is included neither in the tax calculation nor in our fee.
Please note: the cadastral value can change from one year to the next. For each past year use the figure from that year’s IBI receipt — the calculator lets you enter a separate value for each year. If you are unsure, or do not have the older receipts to hand, ask us first: WhatsApp or email.
For years before 2021, please contact our office: the AEAT’s claim lapses after four years, and whether a return still makes sense depends on the individual case.