Non-resident tax in Gandía

Gandía is really two towns. The historic centre, with its Borgia ducal palace and 83,135 year-round residents, sits a few kilometres inland; the Playa de Gandía, a grid of apartment towers behind a wide, fine-sand beach, is where almost every second home stands. Madrid families have colonised the Platja since the 1970s, which is why the Platja is packed in August and almost empty in February. The Grau de Gandia, the port quarter between the two, keeps its fishing fleet.

Foreign owners are a minority here compared with the Alicante coast, but they are growing, with buyers from France, the Netherlands, Belgium and the United Kingdom attracted by prices well below those of Dénia or Jávea. Provincial statistics rank buyers from Netherlands, United Kingdom, Belgium, Poland first among foreigners. Foreign buyers make up around 12.2% of sales in the province. Current asking prices average €1,912/m² (September 2026). The nearest airport is Valencia (VLC), about an hour up the motorway.

The Spanish state taxes non-residents on a notional benefit from owning a home they do not let, and this imputed income tax is settled once a year on the Modelo 210. Gandía's coefficient is 2%, which is the standard figure: the reduced coefficient of 1.1% is reserved, for the 2023 to 2026 tax years, for municipalities whose cadastral values were revised by a general collective valuation with effect from 2012 onwards, and Gandía's current ponencia de valores goes back to 1997. Everyone else applies 2%, though such an old valuation keeps the Platja's cadastral values low relative to market prices.

On the average residential cadastral value of the municipality, €44,500 according to the 2026 Catastro statistics, the base is €44,500 × 2%. At the 19% rate for EU and EEA residents the yearly non-resident tax is €169.10; at 24%, the rate for residents of the UK, Switzerland, the USA and every other non-EU country, it is €213.60. Both figures assume one owner, the whole property and a full year.

Your own base is the valor catastral printed on your IBI receipt, nothing else. For income year 2025 the form may be filed throughout the following calendar year, and from the 2026 income year the filing period runs from 1 April to 31 December of the next year (Orden HAC/623/2026). No deductions exist, which matters most to British owners, taxed at 24% since Brexit; whether the property also appears on the foreign pages of their Self Assessment return with credit relief is a point for a UK adviser. Irish owners remain on 19%, and American owners pay 24% and should remember FBAR or Form 8938 reporting if their Spanish account grows.

Diputació de València – Servei de Gestió Tributària (by delegation of the Ajuntament de Gandia) collects the IBI for Gandía. The collector publishes the voluntary payment dates each year; check them with Diputació de València – Servei de Gestió Tributària (by delegation of the Ajuntament de Gandia) rather than relying on last year's calendar. The urban rate stands at 0.94%. A direct debit is the only reliable way to avoid surcharges when you are abroad. The receipt matters for a second reason: it quotes the cadastral reference and the valor catastral used in the Modelo 210. Non-residents can obtain duplicates through the collector's sede electrónica with a digital certificate, or ask Fiscasa to retrieve the cadastral data from the address.

The imputed income covers only the days the apartment remained available to you, and the rent is declared on a separate Modelo 210, grouped annually since 2024: EU and EEA landlords deduct expenses in proportion to the let days and pay 19%, other landlords pay 24% on the gross. From the 2026 income year the rental return is filed in the first twenty days of April.

The Comunitat Valenciana regulates tourist lets tightly. Registration in the regional tourism registry is compulsory, and Decreto Ley 9/2024 added a municipal urban-compatibility report, a five-year validity for each registration and the rule that a let of more than ten days to one tenant is no longer a tourist let. Since 1 July 2025 the national register number (Registro Único de Arrendamientos) must appear in every advert. Rules change often; verify the current regulation before listing the apartment.

• Prorate the first year: the tax runs from the day after completion, so a July purchase produces half a year to declare.
• One return per owner: spouses who co-own file separately, each with their NIE and their share.
• Late years: Spain may claim four years back; a spontaneous late filing carries a 1% surcharge plus 1% per full month (15% plus interest after twelve), reduced by 25% if settled when notified.
• No representative needed for EU and EEA residents, and payment by transfer from a foreign bank has been accepted since 2023.
• Keep the paperwork: deed, IBI receipts and Modelo 210 receipts, all of which resurface when you sell.