Non-resident tax in Adeje

The municipality of Adeje stretches from the old town below the Barranco del Infierno down to the resort strip that most owners actually know: Costa Adeje, Playa Paraíso, Callao Salvaje, La Caleta, Fañabé. Playa del Duque's hotels, the restaurants of La Caleta's former fishing harbour, the golf course above Fañabé and the quieter complexes of Playa Paraíso and Callao Salvaje have made this the most expensive stretch of the island's south. 50,021 people are registered here; far more homes are used only a few weeks a year.

Across the province of Santa Cruz de Tenerife, foreign owners come first of all from Italy, Germany, United Kingdom, Poland. British, Irish and Scandinavian owners have been part of Costa Adeje since the first complexes went up, typically with a one- or two-bedroom apartment in a managed complex, sometimes a villa in the hills above Fañabé. Foreign buyers represent about 30% of home purchases in the province.

The market price now averages €4,763/m² (September 2026). The tax below is not calculated on that price, but on the cadastral value, which the 2025 revision brought closer to reality.

Adeje is one of the few Canarian municipalities whose cadastral values were revised recently: the new ponencia de valores took effect in 2025. Under the rule applicable to tax years 2023 to 2026, a municipality revised by a general collective valuation with effect from 2012 onwards applies the reduced coefficient of 1.1% instead of 2%. Adeje therefore uses 1.1%. That is the good news. The other side of the coin is that revised values are higher than the old ones, so the base they are applied to has grown, and the reduced coefficient offsets only part of the increase.

With the average cadastral value of a home in the municipality, €138,700 (Catastro statistics 2026), the imputed income is €138,700 × 1.1%. An owner resident in Ireland, Germany or another EU or EEA country pays 19% on it: €289.88 for a full year of sole ownership. A UK, Swiss or US resident pays 24%: €366.17. Costa Adeje homes range from a studio in a complex to a villa in La Caleta, so your own IBI receipt is the only reliable source for the value to use.

The imputed income tax is due even when nobody uses the apartment. For income year 2025 the Modelo 210 is filed during the following calendar year; from the 2026 income year the filing window becomes 1 April – 31 December of the following year (Orden HAC/623/2026). If you are catching up on years before the revision took effect, the old cadastral value and the coefficient in force for each of those years apply. Irish owners, as EU residents, keep the 19% rate; UK owners pay 24% since Brexit with no deductions and normally declare Spanish rental income on the foreign pages of their Self Assessment, with credit relief for tax paid in Spain.

The IBI, the local property tax, is collected in Adeje by Ayuntamiento de Adeje - Negociado de Gestión Tributaria / Recaudación (own collection; not a Consorcio de Tributos member). The voluntary payment window normally runs 1 May – 20 November. Compare the first receipt issued after the revision with the previous one and keep both.

The valor catastral printed on this receipt is the base of your Modelo 210, so the receipt issued with the revised values is the one to use from the first tax year after the revision. A direct debit from the Spanish account that pays your community fees avoids enforcement surcharges. Receipts are available on the collector's sede electrónica; Fiscasa can also retrieve the cadastral value from the referencia catastral if you have never seen one.

Most apartments in the resort areas are let for at least part of the year. For the weeks a guest or a tenant occupies the home, no imputed income arises; the imputation covers only the days the property was at your disposal. The rent is declared separately on a Modelo 210 for rental income, grouped annually since 2024 (from the 2026 income year, that return is filed between 1 and 20 April of the following year). EU and EEA residents deduct the pro rata share of community fees, IBI, insurance and management costs and pay 19%; other owners pay 24% on the gross rent.

Letting a vivienda vacacional in the Canary Islands requires registration with the Cabildo and display of the registration number (Decreto 113/2015). A new regional law on the sustainable tourist use of homes, approved in 2025, allows municipalities to zone and cap tourist homes, with acquired rights for already registered homes under conditions; Adeje, as a saturated tourist municipality, is exactly the kind of place where such zoning may be used, so check the current island and municipal rules before you advertise. Since 1 July 2025 the advert must also show the national rental register number.

• After the revision, compare your new valor catastral with the old one and make sure the right value is used for each tax year.
• Bought in the middle of the year? The imputed income runs from the day after signing at the notary, pro rata to the days owned.
• Couples and families: one Modelo 210 per owner, each with their own NIE and share. Four heirs means four returns.
• Missed years can be regularised voluntarily: 1% plus 1% per full month of delay, 15% plus interest after a year, with a 25% reduction when paid within the deadline given. Spain can claim four years back.
• US residents: the 24% rate applies, and a Spanish bank account used for the IBI or the rent may need FBAR or Form 8938 reporting in the United States.
• Logistics: Tenerife Sur (TFS) is a few minutes from Costa Adeje, so the annual paperwork can coincide with a winter stay.