Non-resident tax in Córdoba

Córdoba is not a second-home city in the usual sense. The foreigners who own here bought a house with a patio in the Judería or San Basilio, a flat in the Centro between the Mezquita and the Plaza de las Tendillas, or a family apartment in the leafy blocks of Ciudad Jardín, and they come for the May patio festival, the Roman bridge at dusk and the fact that Madrid is under two hours away by high-speed train. Owners in the province come above all from United Kingdom, Netherlands, Morocco, Belgium. The summers, among the hottest in Europe, explain why many of these homes are used in spring and autumn and let in between.

With 323,262 inhabitants, Córdoba is the third city of Andalusia, and non-residents are a tiny minority among its property taxpayers. Foreign buyers account for 2.4% of home purchases in the province, one of the lowest shares in southern Spain. Prices average €1,850/m² (September 2026), far below the coast. The cadastral side is even more striking: the city's values were set in a revision that took effect in 1995.

The non-resident tax on a home you do not let is charged on an imputed income, a slice of the cadastral value that the law treats as rent even when nobody pays any. Córdoba applies 2%. The rule for tax years 2023 to 2026 gives the reduced 1.1% coefficient only to municipalities whose cadastral values were revised in a general collective valuation effective 2012 or later; Córdoba's revision of 1995 is the oldest among the big Andalusian cities, so the 2% coefficient applies.

Here is the arithmetic for an average Córdoba home, cadastral value €60,500 (Catastro statistics 2026). Imputed income: €60,500 × 2%. Tax for a resident of the EU or EEA at 19%: €229.90 per owner for a full year. Tax for a resident of the United Kingdom, the United States or another non-EU country at 24%: €290.40. Because the values date from the 1990s, a large patio house in the Judería may still carry a surprisingly modest cadastral value, while a newer flat in Ciudad Jardín may be closer to the average; the figure to use is the one on your IBI bill.

The return for income year 2025 is filed during the following calendar year, with no particular month imposed, and from the 2026 income year the window will be 1 April – 31 December of the year after (Orden HAC/623/2026). There are no deductions and no minimum: a tiny base still produces a return. UK residents are in the 24% group since Brexit and normally also show the house on the foreign pages of their Self Assessment with credit relief for the Spanish tax; Irish residents pay 19% as EU citizens; US residents pay 24% and may have FBAR or Form 8938 reporting for a Spanish bank account.

The IBI on Córdoba properties is collected by Órgano de Gestión Tributaria del Ayuntamiento de Córdoba (own collection, not ICHL). The dates of the voluntary payment period are set each year; confirm them with Órgano de Gestión Tributaria del Ayuntamiento de Córdoba (own collection, not ICHL). The urban rate is 0.51%.

The bill is the quickest route to your cadastral reference and cadastral value, the two data points behind every Modelo 210. Houses in the old town were often divided or merged over the centuries, so the value on your bill may differ from the neighbour's even for a similar façade. A direct debit avoids the surcharges that follow an unpaid bill while you are abroad; duplicates can be downloaded from the collector's sede electrónica with a digital certificate, and Fiscasa can retrieve the cadastral data from the address.

Letting is common among Córdoba's foreign owners, either to visitors during the patio festival and the spring fairs or to students for the academic year. Either way the rent goes on a separate Modelo 210, grouped annually since 2024 and, from the 2026 income year, filed between 1 and 20 April of the following year. EU and EEA residents deduct expenses pro rata to the days let and pay 19% on the net; UK, US and other non-EU owners pay 24% on the gross. Imputed income is then due only for the days the home was not let.

In Andalusia tourist homes must be registered in the regional tourism registry (RTA) before they are advertised, under Decreto 28/2016 as amended by Decreto 31/2024, which since February 2024 lets municipalities restrict tourist homes by zone. Málaga city and Seville have used that power; Córdoba has studied the pressure on the Judería, so check the current municipal rule before advertising. Since 1 July 2025 every advert must display the national rental register number (Registro Único de Arrendamientos), and the platforms report to the tax administration.

• After the purchase: the imputed income starts the day after the deed and is prorated by days; the first Modelo 210 is filed during the following year.
• Shared ownership: each owner files their own Modelo 210 for their percentage, with their own NIE; a couple files two.
• Years missed: Spain can claim four years. Voluntary regularisation costs a surcharge of 1% plus 1% per full month of delay (15% plus interest beyond twelve months), reduced by a quarter if paid within the notified deadline.
• Documents: keep the deed, the IBI bills, rental contracts and each filed Modelo 210; they are checked when a buyer withholds 3% of the price at resale.
• Payment: a transfer from a UK, Irish or US bank account is accepted, and EU/EEA residents need no fiscal representative.
• Getting there: Sevilla (SVQ), Málaga (AGP), or the high-speed train from Madrid, which many owners prefer; paperwork does not require a trip at all.