Non-resident tax in Moraira

Moraira has no tower blocks. The former fishing village kept building heights low, and the result is a coast of villas on terraced hillsides, a small castle on the beach, a marina and the sheltered cove of El Portet. The municipality, however, is Teulada-Moraira: the historic town of Teulada sits a few kilometres inland among moscatel vineyards, the town hall is there, and every official document, from the IBI receipt to the cadastral record, will say Teulada. Together they have 12,912 registered residents, a figure that understates the summer population several times over.

The foreign community is large and long established. Owners from Netherlands, United Kingdom, Belgium, Poland are the most numerous. British owners have been the backbone since the 1970s, with German, Dutch, Belgian and Swiss owners alongside them, mostly in detached villas with pools in Moraira, Teulada, El Portet, Benimeit and the estates of Pla del Mar, Cometa and Paichi. For the province of Alicante, foreigners make 43.3% of purchases. Moraira is one of the dearest spots on the coast, with an average asking price of €4,474/m² in September 2026. Alicante-Elche (ALC) is about an hour and a quarter away.

A villa that is not let still produces a taxable income in Spanish eyes: the imputed income, a percentage of the valor catastral, declared on Modelo 210 by each non-resident owner. Teulada-Moraira's percentage is 2%, because the municipality's last general ponencia de valores took effect in 1996, before the 2012 threshold that the 2023–2026 rule uses to grant 1.1 %; everywhere else the general 2 % applies.

The values themselves are high for a 1990s revaluation, because the housing stock is almost entirely detached houses on large plots. The Catastro statistics for 2026 put the average residential cadastral value at €90,700. At 2% and the 19 % EU/EEA rate, that is €344.66 a year for a single owner of the whole property; at the 24 % rate for non-EU residents, €435.36. A sea-view villa in El Portet or Benimeit is likely to exceed the average; an apartment in the village centre may come in under it. Take the valor catastral from your own IBI receipt and remember that the tax is due even if the villa was shut all year.

Brexit made British owners in Moraira non-EU taxpayers: 24 %, no deductions, and the villa usually appears in the foreign section (SA106) of the UK return with relief for the Spanish tax. An Irish owner remains at 19 %. For an American owner the rate is 24 %, and the usual FBAR and Form 8938 questions arise over Spanish accounts. Income year 2025 is declared at any point in the next calendar year; for 2026 income and later, Orden HAC/623/2026 opens the window on 1 April and closes it on 31 December of the year after.

Teulada-Moraira's IBI is collected by Suma Gestión Tributaria (Diputación de Alicante), by delegation of the Ayuntamiento, under the name Teulada. The voluntary payment window is 27 July – 8 October. The urban rate is 0.51%. Villa owners who spend the autumn at home should pay by direct debit, accepted from a foreign SEPA account, to avoid the surcharge on an unpaid receipt.

The receipt also prints the valor catastral, which is your Modelo 210 base, and the referencia catastral of the plot. Duplicates come from the collector's sede electrónica with a digital certificate, or Fiscasa can retrieve the cadastral data for you from the address of the villa.

The Modelo 210 distinguishes let days from own-use days. Summer weeks when the villa is rented carry rental income, declared once a year (since 2024) on a separate Modelo 210 at 19 % after pro-rata expenses for EU and EEA landlords or 24 % of the gross for others; the remaining days carry imputed income as usual.

Teulada-Moraira's town hall issues the urban-compatibility report that Decreto Ley 9/2024 (August 2024) made compulsory before a villa can join the Valencian tourism registry, and no tourist let may be advertised without that registration. The same decree limited registrations to five years, renewable, and decided that a tenant staying more than ten days is no longer a tourist. Platform listings must also show the national Registro Único de Arrendamientos number, compulsory since 1 July 2025, and platforms transmit their data to the tax authorities. Unregistered lets can be fined; check the current regulation before each season.

• Teulada, not Moraira: search under Teulada when you look up the property on the Catastro or the collector's site; the municipality code is Teulada's.
• Completion: the tax runs from the day after completion, pro rata, and is declared the following year.
• Two names, two returns: each with its NIE and share.
• Four years back: that is Spain's limit. A voluntary late filing carries a surcharge of one per cent, plus one per cent for every complete month, 15 % with interest once twelve months have passed; a quarter comes off if you pay the assessment on time.
• Payment: EU/EEA residents need no representative, and international transfers to the AEAT have been accepted since 2023; keep IBI receipts, deed, NIE certificates and yearly filing receipts for resale.