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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

Empuriabrava – Aerial view of Empuriabrava sea, Spain
Photo: Japleenpasricha / Wikimedia Commons, CC BY-SA 4.0

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

File in 10 minutes

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.