Non-resident tax in Mojácar

Mojácar is two places with one town hall. Mojácar Pueblo is the whitewashed village stacked on a hill a couple of kilometres inland, with the Indalo figure painted on its doors and a history of attracting painters and writers in the 1960s. Mojácar Playa is the strip of low apartment blocks, bars and hotels that runs along the coast below it, from the Marina de la Torre golf course to the Macenas area in the south. Most non-resident owners have a flat or a townhouse on the Playa; the village houses tend to belong to people who have moved here for good.

The foreign owners in the province come above all from United Kingdom, Netherlands, Morocco, Belgium, and in Mojácar itself the British share is among the highest in Almería. Dutch, German, Belgian and Irish households make up most of the rest. Province-wide, foreign buyers represent 17.5% of home purchases. The permanent population is only 7,680, but it multiplies in summer when the Playa fills with owners and their guests. Current sale prices average €2,676/m² (September 2026).

The non-resident income tax on a home that is not let is computed from a notional income, not from any money received. In Mojácar that notional income is 1.1% of the cadastral value. The reduced coefficient applies because the municipality's general collective valuation took effect in 2014, after the 1 January 2012 threshold set by the rule for tax years 2023 to 2026; towns revised earlier use 2% and therefore pay almost twice as much on the same value.

Worked example with the average cadastral value of a home in the municipality, €75,100 (Catastro statistics 2026): notional income = €75,100 × 1.1%; tax at 19% for an EU or EEA resident = €156.96 for a full year and a 100% share. A UK resident, taxed at 24% since Brexit with no deductions, pays €198.26 on the same home; the same rate applies to Swiss, American and other non-EU owners. For a couple owning half each, each spouse declares half the base on their own Modelo 210.

Your cadastral value is on the IBI bill (valor catastral). The 2014 revision means values here follow the real differences between a front-line flat on the Playa and a village house, so the municipal average is only a guide. The return for income year 2025 is filed during the following calendar year, with no fixed month; from the 2026 income year the window will run from 1 April to 31 December of the following year (Orden HAC/623/2026). UK owners normally report the home on the foreign pages of the Self Assessment as well and claim Foreign Tax Credit Relief; Irish owners file in the EU group at 19%.

The IBI on properties in Mojácar Playa and Mojácar Pueblo is collected by Diputación de Almería - Servicio de Administración Tributaria (SAT) (IBI gestión tributaria and recaudación voluntaria delegated, 2026 delegation table). Payment without surcharge is normally possible 20 July – 20 November. The urban rate is decided in the town's annual ordinance; Diputación de Almería - Servicio de Administración Tributaria (SAT) (IBI gestión tributaria and recaudación voluntaria delegated, 2026 delegation table) will confirm it.

The bill matters twice over. Its cadastral value is the base of the Modelo 210, and the paid bill is one of the documents a buyer's lawyer asks for at resale. A direct debit with the collector avoids the surcharges that follow a missed bill, the most common problem for owners who only visit in summer. Duplicates are available online through the collector's sede electrónica for holders of a digital certificate; Fiscasa can also retrieve the cadastral data from the address.

Mojácar Playa is a letting market, and a flat let in July and August is taxed in two parts. The rent is declared on a separate Modelo 210, grouped annually since 2024 and, from the 2026 income year, filed between 1 and 20 April of the following year: EU and EEA residents pay 19% after deducting expenses pro rata to the days let, UK and other non-EU residents 24% on the gross. The imputed income then covers only the remaining days of the year.

Tourist lets in Andalusia require prior registration in the regional tourism registry (Decreto 28/2016, amended by Decreto 31/2024). Since February 2024 municipalities may cap tourist homes by zone; Málaga city and Seville have done so, and Costa del Sol towns are studying limits. Mojácar has no such cap at the time of writing, but it depends heavily on tourism and the rules may change, so check with the town hall before advertising. Every advert must display the national rental register number (Registro Único de Arrendamientos) since 1 July 2025.

• After completion: the imputed income starts the day after signing, pro rata. Complete in spring and the first return, filed the following year, covers most of a year.
• Keep together: the deed, each owner's NIE, the IBI bills and the acknowledgement of each Modelo 210; buyers' lawyers ask for all of them when the 3% retention (Modelo 211) is calculated at resale.
• Behind on filings? Spain can claim four years. Voluntary regularisation costs 1% plus 1% per full month of delay, or 15% plus interest beyond twelve months; a 25% reduction applies if paid within the deadline given after notification.
• No representative required for EU and EEA residents; payment by transfer from a foreign account is accepted. US owners pay 24% and may have FBAR or Form 8938 obligations for any Spanish bank account.
• Flights: Almería (LEI) is the nearest airport; many British owners also use Murcia or Alicante and drive down.