Non-resident income tax (Modelo 210). Non-resident owners may owe tax on imputed income for the days a home is available for their own use, even if it produces no rent. The imputed income is 1.1% or 2% of the cadastral value, depending on the property’s cadastral history: ask your tax adviser which applies. The rate is 19% for tax residents of another EU country, Norway, Iceland or Liechtenstein, and 24% for everyone else, including residents of the United Kingdom since Brexit (Agencia Tributaria (opens in a new tab)). On a hypothetical cadastral value of €120,000, for a full year, that is about €251 (EU) or €317 (UK) a year at 1.1%, and €456 or €576 at 2%. Filed annually.
Rental income is taxed at the same rates; owners resident in the EU or EEA may deduct proportional expenses, others generally cannot.
IBI, the council tax, is set by the municipality and charged on the taxable base derived from the cadastral value. For any home you consider, ask for the latest IBI bill and check the current municipal ordinance: the bill shows the taxable base, the amount charged and any relief applied. Confirm eligibility and application deadlines for any relief with the municipal tax service.
Community fees depend on the development and the services it provides. Examples stated in idealista listings checked on 7 October 2026:
| Area | Monthly fee |
|---|---|
| Chullera, Jardines de Manilva | €31 (opens in a new tab) |
| San Luis de Sabinillas | €55 (opens in a new tab) |
| La Duquesa, Jardines de la Duquesa | €146 (opens in a new tab) |
| Coto Real (Manilva district) | €169 (opens in a new tab) |
| Puerto de la Duquesa, Marina de la Duquesa | €180 (opens in a new tab) |
If you plan to let the property. Do not assume a home can legally be used for holiday letting. It must be compatible with planning rules, registered with the Andalusian tourism register after a declaración responsable (Junta de Andalucía (opens in a new tab)), and allowed by the building. Since April 2025, starting new holiday letting in a building with a community of owners requires the prior express approval of three fifths of the owners and of the ownership shares, with transitional protection for activity already carried on lawfully (Ley de Propiedad Horizontal (opens in a new tab), articles 7.3 and 17.12).
On sale, non-residents pay capital gains tax at 19% on the taxable gain. When buying from a non-resident, the buyer withholds 3% of the price as an advance payment of the seller’s tax (Agencia Tributaria (opens in a new tab)). The municipal plusvalía is normally the seller’s tax, but when the seller is a non-resident individual the buyer is responsible for it as substitute taxpayer (Ley de Haciendas Locales (opens in a new tab), article 106.2).
General information, not advice. Rules change and each case differs. Confirm your position with a Spanish lawyer or tax adviser before you commit.
