IBI: Spain's local property tax explained for non-resident owners

Every year you receive (or see debited) an IBI bill for your property in Spain. Many owners think that by paying this tax they are up to date with the Spanish tax authorities. They are not: IBI is a local tax, whereas Modelo 210 is a national tax. But the IBI bill is valuable: it contains the information needed to calculate your non-resident tax.

Fiscasa is a private service, independent of the Agencia Tributaria and of Spanish local authorities.

IBI and Modelo 210: two different taxes

	IBI	Modelo 210 (IRNR)
Type	Municipal tax on property ownership	National non-resident income tax
Collected by	The municipality or its collection body	The Agencia Tributaria
Paid by	The owner on 1 January, resident or not	Non-residents only
Bill sent	Yes, the municipality issues a bill	No, you must file yourself
Base	Cadastral value, after reductions	Cadastral value × 1.1% or 2% (property not let)

Paying the IBI therefore does not exempt you from filing Modelo 210. See the complete Modelo 210 guide.

How does IBI work?

Who pays?

IBI (Impuesto sobre Bienes Inmuebles) is payable by whoever owns the property on 1 January of the year. If the property is sold during the year, the seller still owes the full amount to the municipality; buyer and seller often share the cost pro rata in the deed of sale.

How much?

The amount is the base liquidable (cadastral value after any reductions) multiplied by the rate set by the municipality. This rate varies between municipalities, generally between 0.4% and 1.1% for urban properties. Some municipalities apply surcharges, for example on permanently unoccupied homes, and reductions in certain situations (large families, renewable energy).

Example: a flat with a cadastral value of €60,000, in a municipality with a 0.65% rate, pays around €390 in IBI a year.

Who collects it?

Depending on the province, IBI is managed directly by the municipality or by a provincial collection body: SUMA in the province of Alicante, the Patronato de Recaudación in the province of Málaga, ATIB in the Balearics, and so on. This is where you can get your bills, change your address or set up a direct debit.

The rubbish tax (basura)

The household waste collection charge (tasa de basura or tasa de residuos) is a separate municipal charge from IBI. Depending on the municipality, it appears on the same bill, on a separate bill, or is included in the water bill. Since Spain's 2022 waste law, municipalities have had to revise this charge to cover the real cost of the service, which has led to increases in many towns. It has nothing to do with Modelo 210, but it is deductible, pro rata, if you let the property and are an EU/EEA resident.

Paying IBI from the UK or Ireland

• Direct debit: most collection bodies accept direct debit from a bank account, sometimes from an account in another SEPA country (easy from an Irish euro account; check whether your UK bank accepts euro SEPA debits). Some offer a small discount or payment in instalments for direct debit.
• Online payment by card, via the municipality's or collection body's portal.
• Bank transfer, following the collection body's instructions.

Remember to update your UK or Irish address with the collection body and the Catastro: many non-residents never receive their bills because their address is out of date. Unpaid IBI leads to surcharges and can end in seizure.

Reading your IBI bill: what matters for Modelo 210

Your IBI bill (recibo del IBI) contains the data we need to calculate your non-resident tax:

The cadastral reference

A 20-character code (numbers and letters), for example 1234567YH1213S0001AB. It identifies your property precisely. The new Modelo 210 form asks for it from 2027. A garage or storeroom with its own cadastral reference has its own IBI bill… and its own imputed income.

The cadastral value

The valor catastral is the basis for imputed income. The bill often breaks it down:

• valor catastral suelo: the land portion;
• valor catastral construcción: the building portion;
• valor catastral (total): this is the figure to use for imputed income;
• base liquidable: the IBI base after reduction, not to be used for Modelo 210.

The ratio between the building portion and the total value is also used to calculate the deductible depreciation if you let the property as an EU/EEA resident (see letting).

The holder

The bill shows the main holder. If it only shows one name although there are two of you, that is normal: the bill is often issued in the name of a single holder. Modelo 210 returns, however, must be filed by each owner.

The year

Each year has its own cadastral value. For 2025 imputed income, use the 2025 IBI bill.

Example: from the IBI bill to non-resident tax

Margaret and Gerard's 2025 IBI bill shows a cadastral value of €74,300. Their municipality applies the 2% rate. They own the property 50/50.

• Total imputed income: 74,300 × 2% = €1,486
• Each owner's share: €743
• Tax for each: 743 × 19% = €141.17 for Irish residents, or 743 × 24% = €178.32 for UK residents

Their 2025 IBI, for its part, came to €520. The two taxes are added together.

Finding a lost bill

• On your municipality's collection body portal, often with a digital certificate or Cl@ve.
• By email or in person at the collection body, with your NIE.
• On your bank statement, if the IBI is paid by direct debit: the description sometimes includes the reference.
• In the title deed, for the cadastral reference (though the cadastral value for the year rarely appears there).

What Fiscasa does

Send us a photo of your IBI bill: we extract the cadastral reference and value, check the rate applicable in your municipality and prepare your Modelo 210. Start with the calculator or see our pricing.

FAQ

I've paid the IBI: am I up to date with Spanish tax?

Not entirely. IBI is the municipality's tax; Modelo 210 is the State's tax for non-residents. Both are due.

Is IBI deductible from my non-resident tax?

Only if you let the property and are an EU/EEA resident, pro rata to the days let. For a property that is not let, it is not deductible.

Why does my IBI go up every year?

The cadastral value can be updated by coefficients set in the State budget law, and the municipality can change its rate. These increases alone do not amount to a general revaluation.

Can I challenge my cadastral value?

A cadastral value can be challenged with the Catastro, within strict time limits after it is notified. This is a separate procedure, outside the scope of our service.

Do I have to pay the rubbish tax if I only come in summer?

Yes, it is generally due for every home, occupied or not, depending on the municipality's by-law.