Local guide · Costa Brava · Girona
Non-resident tax in Empuriabrava
Modelo 210 for a property in Empuriabrava (Girona) that is not let out: imputation rate, worked example, IBI and advice for foreign owners.
Castelló d'Empúries, Empuriabrava marina

Key figures for Empuriabrava
Imputation rate
2%
Last general revision: 1996 → 2%
Average cadastral value
€58,600
Residential properties, Catastro statistics 2026
Typical tax, EU/EEA resident
€222.68
1 owner, full year, average value
Typical tax, non-EU resident
€281.28
1 owner, full year, average value
IBI collected by
Ajt. Castelló d'Empúries
Payment: 4 May – 30 October
Average sale price
€3,590/m²
idealista.com, September 2026
Foreign buyers
25%
Share of home purchases, province of Girona (2025)
Population
12,201
Airport : Girona-Costa Brava (GRO), Barcelona (BCN)
Main nationalities (Catalonia, 2025) : France (11.9 %) · Italy (7.2 %) · Morocco (6.8 %) · China (6.7 %) · Romania (4.4 %)
Estimate your tax in Empuriabrava
Rate 2% pre-filled for Empuriabrava. Replace the value with the one shown on your IBI bill (“valor catastral”).
Tax payable to the Agencia Tributaria
€222.68
Taxable base per owner : €1,172.00 · rate 2 % × 19 %
File by 31/12/2026
Indicative estimate; exact calculation in your account.
Sources and updates
Rate: Catastro ponencia de valores (effective 1996). Average cadastral value: official Catastro statistics 2026. IBI: Ajuntament de Castelló d'Empúries - Recaptació municipal (own collection). Prices: idealista.com. Updated on October 2026. Always check the value shown on your own IBI bill.
Ajuntament de Castelló d'Empúries - Recaptació municipal (own collection)
Declare your Empuriabrava property in 10 minutes
Fixed price per household, late years quoted upfront, official proof of filing. In your language.