Non-resident tax in Cullera

Cullera's skyline is unmistakable: a row of 1960s and 1970s apartment towers along the San Antonio beach, a Moorish castle on the hill above and, at the northern tip, the El Faro lighthouse district with its quieter coves and the Cap Blanc shoreline. The town has 24,702 registered residents, but the housing stock is several times larger, because this was one of the first beaches that Valencia and Madrid families chose for a second home. The Júcar river reaches the sea here, and the rice fields behind the town belong to the Albufera landscape.

Foreign owners remain a minority in Cullera, mostly French, Dutch and Belgian buyers who appreciate prices below those of the Alicante coast and the Cercanías link to Valencia. At provincial level the leading foreign buyers come from Netherlands, United Kingdom, Belgium, Poland. Foreigners account for about 12.2% of provincial sales. Asking prices average €2,431/m² (September 2026). The airport is Valencia (VLC), under an hour away.

The imputed income tax works on a simple idea: a non-resident's home that is not let is deemed to produce an income equal to a percentage of its cadastral value, and that income is taxed on the Modelo 210. Cullera's percentage is 2%. Its cadastral values were last revised by a general collective valuation with effect from 1996, one of the oldest ponencias on the Valencian coast, and the 1.1% coefficient available for the 2023 to 2026 tax years is reserved for municipalities revised from 2012 onwards; all other municipalities apply 2%. Values set in the 1990s, however, are low, which keeps the base down.

On the average residential cadastral value in the municipality, €45,600 (Catastro, 2026), the base is €45,600 × 2%. At 19%, the rate for EU and EEA residents, the non-resident tax comes to €173.28 per year; at 24%, the rate for the UK, Switzerland, the USA and other non-EU countries, €218.88. Each figure is for a single owner with the entire apartment for a full year.

Your base is always the valor catastral on your own IBI receipt. The Modelo 210 for income year 2025 is filed during the following calendar year; from the 2026 income year the window will be 1 April to 31 December of the year after, under Orden HAC/623/2026. There is no deduction and no tax-free minimum. UK owners pay 24% since Brexit and should ask a UK adviser whether the property goes on the foreign pages of their Self Assessment return with credit relief; Irish owners keep the 19% EU rate; US owners pay 24% and may need FBAR or Form 8938 filings for a Spanish account.

The IBI for Cullera is collected by Ajuntament de Cullera – Recaudación municipal. The voluntary payment period usually runs 15 July – 1 October. The urban rate is 0.93%. Direct debit spares you the surcharges that follow the voluntary period, and the receipt gives you the two data points the Modelo 210 needs: the cadastral reference and the valor catastral. A non-resident can download duplicates from the collector's sede electrónica with a digital certificate, or let Fiscasa retrieve the cadastral data from the address.

If you let the apartment, the imputed income shrinks to the days it was not let, and the rent is declared on a separate Modelo 210, annually since 2024. EU and EEA landlords deduct expenses pro rata and pay 19% on the net; other landlords pay 24% on the gross. For the 2026 income year the rental return is filed from 1 to 20 April of the following year.

Summer lets are a Cullera tradition, but they now require registration in the Valencian tourism registry. Decreto Ley 9/2024 introduced a municipal urban-compatibility report, a five-year validity for registrations and the rule that lets of more than ten days to one tenant are no longer tourist lets. Since 1 July 2025 the Registro Único de Arrendamientos number must appear in every advert. Expect further changes and check the regulation in force before advertising.

• Date of purchase: the tax accrues from the day after signing, prorated by days, so the first Modelo 210 covers a partial year.
• Co-owners: each files their own return for their own share, with a NIE each.
• Old towers, old values: do not assume the cadastral value is high; the IBI receipt often surprises owners on the low side.
• Missed years: Spain can claim four years back, with a surcharge of 1% plus 1% per month (15% plus interest after a year), reduced by 25% if paid when notified.
• No representative is required for EU or EEA residents, and payment by transfer from abroad has been possible since 2023.