Non-resident tax in Águilas

Águilas sits at the far south-western end of the Costa Cálida, where the Murcia coast meets Almería. It is still a fishing and railway town at heart, with a famous February carnival and more than thirty coves running out towards Calabardina and the Cabo Cope headland. The protected islet of Isla del Fraile faces the Hornillo bay, where British engineers once built the iron pier that shipped ore from the Sierra Almagrera mines. Foreign owners are fewer than in Torrevieja or Mazarrón, and the 37,811 registered residents keep the town open all year.

Homes bought from abroad are mostly apartments near the Levante and Poniente beaches, townhouses in Calabardina and villas on the hillsides above the bay. Across the province, foreign buyers come first from United Kingdom, Morocco, Netherlands, Belgium. They account for about 21.4% of provincial home sales. Resale asking prices average €1,635/m² (September 2026). Two airports serve the town, Región de Murcia (RMU), Alicante-Elche (ALC), the first barely forty minutes away.

A second home that is not let out is treated by the Spanish tax office as producing a notional income, and every non-resident owner pays the resulting imputed income tax through the Modelo 210. The taxable amount is a slice of the cadastral value (valor catastral) shown on the IBI receipt. In Águilas that slice is 1.1%, because the municipality's last general revaluation, the ponencia de valores, applies since 2012. For the 2023 to 2026 tax years the reduced 1.1% coefficient belongs to municipalities revised with effect from 2012 onwards; all others use 2%.

Take the average residential cadastral value in the municipality, €63,000 (2026 Catastro figures). Apply 1.1%, then the 19% rate for a resident of the EU, Norway, Iceland or Liechtenstein: the non-resident tax comes to €131.67 a year for a sole owner holding the property all year. A UK, Swiss or US resident pays 24%, i.e. €166.32.

The return for income year 2025 is due in the calendar year that follows it; for 2026 income onwards, Orden HAC/623/2026 opens the window on 1 April and closes it on 31 December of the next year. No allowance and no minimum amount exist. Since Brexit, UK residents pay 24% with nothing deductible, and whether the Águilas home belongs on the foreign pages of the Self Assessment return, with credit relief, is a question for your UK adviser. Irish owners keep the 19% EU rate. US residents pay 24%, and a Spanish account used for the bills may need FBAR or Form 8938 reporting.

The local property tax, the IBI, is collected in Águilas by Agencia Tributaria de la Región de Murcia (ATRM), by delegation. The voluntary payment period normally runs 20 June – 1 December. The urban IBI rate applied by the town is 0.54%. A standing order from a Spanish or SEPA account is the simplest protection against the surcharges added once the voluntary period closes. The valor catastral printed on that receipt is the base of your Modelo 210. Duplicates can be downloaded from the collector's electronic office with a digital certificate, and Fiscasa can also recover the cadastral data from the address when the paperwork has gone missing.

When the property is let, imputed income is only charged for the days it stayed at your disposal; the rent itself goes on a separate Modelo 210. Landlords resident in the EU or EEA deduct a proportional share of costs and are taxed at 19% on the result; other landlords owe 24% of the gross rent. Since 2024 the rent is declared once a year; for 2026 income the return is lodged in the first twenty days of April.

In the Región de Murcia, Decreto 256/2019 governs viviendas de uso turístico: a prior declaration and registration in the regional tourism registry, minimum equipment standards and the registration number in every advert. Since 1 July 2025 the Registro Único de Arrendamientos number is also compulsory on the platforms, which pass booking data to the tax administration. No local ban applies in Águilas at the time of writing, but regulation moves quickly, so check the current rules before listing.

• First year of ownership: the imputed income starts the day after completion and is prorated by days, so a September purchase produces only a few months to declare.
• Joint ownership: each owner files a Modelo 210 for their share, each with a NIE.
• Forgotten years: Spain can go back four years. Filing before any notice limits the surcharge to 1% plus 1% per full month (15% and interest after a year), cut by a quarter if paid promptly once notified.
• Payment from abroad: a bank transfer to the tax agency has been accepted since 2023, so a Spanish account is not required.
• Representation is optional for EU or EEA residents; keep the deed, the IBI receipts and the filing receipts, which are requested when the home is sold.