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 on the cadastral value. The urban rate reported for Ayamonte is 0.790%, which on a cadastral value of €120,000 is about €948 a year.
Municipal rates are approved annually and published by the town hall; check the current ordinance for the year you buy.
Community fees depend on the development, its facilities and its budget. Examples from current listings:
| Development or area | Home | Monthly fee |
|---|---|---|
| Punta del Moral | 71 m² apartment | €60 |
| Isla Canela | 89 m² apartment | €62 |
| Las Arenas, Isla Canela | 105 m² apartment | €80 |
| Costa Esuri | apartment | €96 |
| Las Encinas, Costa Esuri | 161 m² apartment | €100 |
| Isla Canela | 123 m² apartment | €127 |
| El Rincón del Golf III | 103 m² apartment | €140 |
| El Rincón Golf | 126 m² apartment | €150 |
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.
