Non-resident tax in Granada

Foreigners who buy in Granada tend to fall in love first and calculate later. The Albaicín, the Moorish quarter facing the Alhambra, offers cármenes, walled houses with a garden and a view, and small flats on stepped streets; the Realejo, the old Jewish quarter below the Alhambra hill, mixes townhouses and student lets; the Centro has the solid early-twentieth-century blocks around Gran Vía and Recogidas. Owners in the province come above all from United Kingdom, Netherlands, Morocco, Belgium. In the city itself, Americans with links to the university's exchange programmes, British and French households, and Dutch and Scandinavian buyers who combine the city with the ski resort of Sierra Nevada forty minutes away are the usual profiles.

Granada is a city of 233,975 inhabitants, a university town where long lets to students compete with tourist lets around the Alhambra. Foreigners make 7.6% of home purchases in the province, with the Costa Tropical taking a large part of that share. Prices average €2,708/m² (September 2026). The cadastral values that govern your non-resident tax are another matter: they rest on a revision that is almost three decades old.

The imputed income tax works from the cadastral value, not from what you paid or what the flat is worth. Granada's values were last revised in a general collective valuation effective 1997, which has two consequences. The first is the coefficient: the rule for tax years 2023 to 2026 grants the reduced 1.1% coefficient only to municipalities revised with effect from 2012 or later, so Granada applies 2%. The second is that the values are low by today's standards, which partly offsets the higher coefficient.

Average cadastral value of a Granada home: €58,200 (Catastro statistics 2026). Imputed income: €58,200 × 2%. Non-resident tax at 19% for a resident of the EU or the EEA: €221.16 per year for a single owner of the whole property. At 24% for a resident of the UK, the USA, Switzerland or any other non-EU country: €279.36. A carmen in the upper Albaicín may be valued several times above the average and a student studio far below it, so take your own valor catastral from the IBI bill before using the calculator.

Nothing reduces this base: no mortgage interest, no community fees, no threshold. The return for income year 2025 is filed during the following calendar year, and from the 2026 income year the filing window becomes 1 April – 31 December of the following year (Orden HAC/623/2026). UK residents have been taxed at 24% since Brexit, with no deductions, and they normally also report the Granada property on the foreign pages of their Self Assessment with Foreign Tax Credit Relief; Irish residents keep the EU rate.

Agencia Municipal Tributaria de Granada (Ayuntamiento de Granada) collects the IBI for the whole municipality, Albaicín included. The voluntary payment period is usually 25 May – 27 July. The urban rate is 0.64% of the cadastral value.

Treat the IBI bill as the source document for your Modelo 210: it shows the cadastral reference and the cadastral value, and in a historic building where several flats were carved out of one house the values can differ sharply from one door to the next. Set up a direct debit so that an unpaid bill does not turn into a surcharge while you are abroad. If the bill is lost, the collector's online office (sede electrónica) issues duplicates to holders of a digital certificate, and Fiscasa can retrieve the cadastral data from the address.

Granada has two rental markets and the tax treats them alike. Rent received, whether from a week-long Alhambra visitor or a nine-month student contract, is declared on a separate Modelo 210: 19% on the net for EU and EEA residents, who deduct expenses pro rata to the days let, and 24% on the gross for all other owners. The return has been annual since 2024 and, from the 2026 income year, is filed from 1 to 20 April of the following year. Imputed income is then charged only for the days the flat was neither let nor contracted.

Tourist lets need prior registration in the Andalusian tourism registry (RTA) under Decreto 28/2016, amended by Decreto 31/2024, which since February 2024 allows town halls to limit tourist homes by zone, as Málaga city and Seville have done. Granada has debated limits for the Albaicín and the centre, so check the current municipal position before advertising. Since 1 July 2025 the national rental register number (Registro Único de Arrendamientos) must appear on every advert, and the platforms pass booking data to the tax administration.

• From the deed onwards: the tax starts the day after signing and is calculated pro rata by days; the first Modelo 210 is filed the following year.
• Student contracts: keep them. They prove the days let and reduce the imputed income to the gaps between tenants.
• Several owners: one Modelo 210 per owner and per property, each for their own percentage and with their own NIE.
• Catching up: Spain can claim four years. Voluntary filing carries a surcharge of 1% plus 1% for each full month of delay, 15% plus interest after twelve months, and the surcharge drops by 25% when paid within the notified deadline.
• Payment and representation: a transfer from abroad is accepted and a fiscal representative is optional for EU/EEA residents. US owners pay 24%, and a Spanish account used for the IBI may need FBAR or Form 8938 reporting.
• Airports: Granada (GRX), Málaga (AGP). Granada's own airport has limited international routes, so many owners fly to Málaga and take the motorway, or combine a ski trip with the year's paperwork.