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Local guide · Costa del Sol · Málaga

Non-resident tax in Nerja

Modelo 210 for a property in Nerja (Málaga) that is not let out: imputation rate, worked example, IBI and advice for foreign owners.

Burriana, Maro, Capistrano

Nerja – View from Balcón de Europa in Nerja, view north-east
Photo: Tuxyso / Wikimedia Commons, CC BY-SA 3.0

Key figures for Nerja

Imputation rate

2%

Last general revision: 2003 → 2%

Average cadastral value

€75,200

Residential properties, Catastro statistics 2026

Typical tax, EU/EEA resident

€285.76

1 owner, full year, average value

Typical tax, non-EU resident

€360.96

1 owner, full year, average value

IBI collected by

Patronato Málaga

Payment: 16 June – 16 September

Average sale price

€3,964/m²

idealista.com, September 2026

Foreign buyers

32.8%

Share of home purchases, province of Málaga (2025)

Population

22,132

Airport : Málaga-Costa del Sol (AGP)

Main nationalities (Andalusia, 2025) : United Kingdom (13.3 %) · Netherlands (8.6 %) · Morocco (7.2 %) · Belgium (5 %) · Germany (4.9 %)

Estimate your tax in Nerja

Rate 2% pre-filled for Nerja. Replace the value with the one shown on your IBI bill (“valor catastral”).

Tax payable to the Agencia Tributaria

€285.76

Taxable base per owner : €1,504.00 · rate 2 % × 19 %

File by 31/12/2026

File in 10 minutes

Indicative estimate; exact calculation in your account.

Sources and updates

Rate: Catastro ponencia de valores (effective 2003). Average cadastral value: official Catastro statistics 2026. IBI: Patronato de Recaudación Provincial de Málaga (Diputación de Málaga), by delegation. Prices: idealista.com. Updated on October 2026. Always check the value shown on your own IBI bill.

Patronato de Recaudación Provincial de Málaga (Diputación de Málaga), by delegation

Declare your Nerja property in 10 minutes

Fixed price per household, late years quoted upfront, official proof of filing. In your language.