Bigues i Riells provides a 25% IBI tax rebate for single-parent families

The City Council of Bigues i Riells del Fai has approved the regulatory bases and the 2026 call for grants that subsidize 25% of the full quota of the property tax (IBI) for single-parent families who own their primary residence in the municipality. The decision is published in the Official Gazette of the Province of Barcelona on November 9, 2026, with the official reference CVE 202610163134 and a length of six pages. The deadline for submitting applications is 20 calendar days starting from the day after publication.

The text is based on a favorable report issued on October 20, 2026, by the municipal Secretary-Comptroller, which proposed approving the bases through an agreement of the Local Government Board, the competent body for the granting. The bases bear the signature of the mayor, Joan Josep Galiano Peralta, and are dated in Bigues i Riells del Fai on October 29, 2026. The call is effective as of the day after its publication.

The invoked regulatory framework is Decree 151/2009, of September 29, for the partial implementation of Law 18/2003, of July 4, on family support, which recognizes aid for single-parent families and equates them to large families. The stated objective is to eliminate discrimination regarding the latter, who already benefit from a rebate in the fiscal ordinance regulating the IBI, and to alleviate housing expenses for a group with economic instability.

Requirements to access the grant

Beneficiaries must be natural persons who meet the following conditions on the accrual date of the subsidized quota (January 1):

• Be the head of a single-parent family according to current regulations.
• Be registered (empadronat) in the municipality of Bigues i Riells del Fai.
• Be the taxpayer of the IBI for their primary residence, understood as the one appearing in the municipal register of inhabitants.
• Have a cadastral value of the subsidized property lower than 220,000.00 euros.
• The sum of the annual taxable income (IRPF) of all members of the single-parent family card must not exceed the equivalent of three times the minimum interprofessional wage.
• Have no debts with the City Council, other administrations, or Social Security.

Persons affected by any of the prohibitions of Article 13 of the General Subsidies Law 38/2003, of November 17, are excluded.

Deadlines, documentation, and processing

The application is submitted using a standardized form, available on the municipal website www.biguesiriells.cat, at the City Council’s entry registry, or through any of the means provided by the common administrative procedure regulations. The following must be attached:

• Photocopy of the DNI or NIE and, if applicable, of the legal representative and the powers of attorney.
• Photocopy of the current single-parent family certificate.
• Annual IBI (Property Tax) receipt or a document accrediting the location and description of the property, including the cadastral reference.
• Income tax return (IRPF) from the previous year or income certificate from the contracting company.
• Responsible declaration of compliance with tax obligations and legal requirements.
• Bank details form validated by the entity.

The census certificate (empadronament) does not need to be provided: the City Council verifies it directly. If the documentation is incorrect or incomplete, there is a period of ten business days to correct it, with a warning of withdrawal. The instruction corresponds to the social services and equality area and the resolution, in a single administrative act, must be notified within a maximum of three months from the closing of the deadline, with negative administrative silence if this is not met.

Payment, concurrence, and nature of the aid

The amount is 25% of the full IBI quota of the primary residence until the budget allocation destined for this purpose is exhausted. If applications exceed the allocation, the subsidy may be granted proportionally, without prejudice to budget expansions. The procedure is one of non-competitive public concurrence and the aids are voluntary, eventual, and revocable, and do not generate any right for subsequent fiscal years.

Payment is made by bank transfer once the voluntary payment period of the tax has ended, and the municipal treasury previously verifies that the beneficiary has paid the IBI; non-payment determines revocation. Acceptance of the aid is understood as tacit if there are no objections within ten days. The guidelines remind that the receipt of these aids is subject to, and not exempt from, IRPF, thus requiring the submission of the annual tax return.

The call comes at a time when single-parent families in the municipality must face the IBI receipt without the tax protection that large families do have. With a deadline of only 20 calendar days and an income requirement limited to three times the minimum wage, the measure especially benefits single-parent households with fewer resources, who will be able to recover a quarter of the quota once they have paid the tax within the voluntary period.

Source: Official Gazette of the Province of Barcelona, November 9, 2026, Local Administration, pp. 1-6 (official reference: CVE 202610163134).