Non-resident tax in Marbella

Marbella is the one large Costa del Sol municipality whose cadastral values were revised in 2012, which puts it on the reduced coefficient for the non-resident tax. The catch is that the revision captured Marbella prices: the villas of the Golden Mile and Sierra Blanca, the apartments around Puerto Banús and Nueva Andalucía, the golf communities of Elviria and the townhouses of San Pedro de Alcántara carry average cadastral values far above those of Fuengirola or Torremolinos. A lower coefficient on a much higher base still produces a sizeable Modelo 210.

With 159,786 registered residents and a far larger seasonal population, Marbella has the most international ownership on the coast: British owners first, then Scandinavians, who have been strong here since the 1960s, along with Dutch, Belgian, German, Irish, Middle Eastern and American buyers. Provincial statistics rank buyers from United Kingdom, Netherlands, Morocco, Belgium highest among foreigners. Foreigners account for roughly 32.8% of home sales in the province. Asking prices average €5,967/m² (September 2026). Málaga-Costa del Sol (AGP) is forty-five minutes away by the AP-7.

The imputed income tax treats a non-resident's unlet home as producing a notional income equal to a percentage of its cadastral value. In Marbella that percentage is 1.1%, the reduced coefficient granted for the 2023 to 2026 tax years to municipalities whose values were revised by a general collective valuation with effect from 2012 onwards; municipalities with older ponencias apply 2% rather than 1.1%. Most of Marbella's neighbours, from Estepona to Mijas, are in that second group.

On the average residential cadastral value in the municipality, €152,700 (Catastro statistics 2026), the base is €152,700 × 1.1%. At 19%, the rate for residents of the EU and EEA, the non-resident tax is €319.14 per year for a sole owner with the whole property for twelve months. At 24%, the rate for UK, Swiss, US and other non-EU residents, it is €403.13. A Golden Mile villa with a cadastral value several times the average pays several times as much; your IBI receipt gives the figure to use.

The tax is due even if the villa stays empty, and no costs, allowances or thresholds reduce it. For income year 2025 the Modelo 210 is filed during the following calendar year; from the 2026 income year, Orden HAC/623/2026 fixes the window at 1 April to 31 December of the year after. British owners, the largest group here, have paid 24% since Brexit with no deductions, and whether the property belongs on the foreign pages of their Self Assessment return with credit relief is a question for a UK adviser; Irish owners pay 19%; US owners pay 24% and may have FBAR or Form 8938 reporting for a Spanish account.

Marbella's IBI is collected by Patronato de Recaudación Provincial de Málaga (Diputación de Málaga), by delegation. The voluntary payment period usually runs 16 June – 16 September. The urban rate is 0.65%. With high cadastral values the IBI bill is substantial, so a direct debit that avoids surcharges is worth having. The receipt shows the valor catastral and the cadastral reference that the Modelo 210 requires. Duplicates are available on the collector's sede electrónica with a digital certificate, and Fiscasa can retrieve the cadastral data from the address or the reference.

A let property is imputed only for the days it was not let; the rent goes on a separate Modelo 210, grouped annually since 2024, taxed at 19% after pro-rata expenses for EU and EEA landlords and 24% on the gross for the rest, with the rental return filed from 1 to 20 April from the 2026 income year.

In Andalucía, tourist homes must be registered in the regional tourism registry (RTA) before they are advertised, under Decreto 28/2016 as amended by Decreto 31/2024, which also lets town halls limit tourist homes by zone. Marbella, like other Costa del Sol towns, is studying such limits, so the municipal position may change; the national rental register number has been compulsory in adverts since 1 July 2025. Confirm the current rule before letting.

• Company-owned villas: a property held through a company follows different rules; this page covers personal ownership only.
• First year: the tax runs from the day after completion, prorated by days.
• Co-owners: one Modelo 210 each, for each share, with a NIE each.
• Late years: Spain can claim four years; a spontaneous filing carries 1% plus 1% per full month (15% plus interest after a year), reduced by 25% if paid when notified.
• Payment by transfer from abroad has been possible since 2023; no fiscal representative is required for EU or EEA residents.