Calculate your Spanish non-resident tax

For a property you don't let out, Spain taxes a notional income: 2% of the cadastral value (1.1% if it has been revised since 2012), taxed at 19% if you live in the EU/EEA or 24% otherwise — which includes UK residents. Enter the value shown on your IBI bill.

Cadastral value (IBI bill)“Valor catastral” on your local property tax bill.Value revised since 2012?Revised: 1.1%. Otherwise: 2% (e.g. Torrevieja, Alicante, Benidorm…).

Household share (%)Number of owners

Tax residenceIncome year

Tax payable to the Agencia Tributaria

€181.06

Taxable base per owner : €476.46 · rate 2 % × 19 %

File by 31/12/2026

File in 10 minutes

Indicative estimate; exact calculation in your account.

How the calculation works

Taxable base = cadastral value × 2% (or 1.1%) × ownership share × days owned and not let out / days in the year. Tax = base × 19% (EU/EEA residents) or 24% (other countries, including the UK).

Real example: cadastral value of €47,646 in Torrevieja (not revised) → base €952.92 → tax €181.05.