Non-resident tax in Oropesa del Mar

Few municipalities in Spain have as many homes per resident as Oropesa del Mar. The old village of Orpesa, with its castle ruins and its 12,640 registered inhabitants, is dwarfed by the holiday city of Marina d'Or, built from the late 1990s on the beach north of the town, and by the apartment blocks of Les Amplàries and the Playa de la Concha. The result is a seasonal town: packed from June to September, quiet the rest of the year, with thousands of flats that generate imputed income for owners who live elsewhere.

Most owners are Spanish, from Madrid, Zaragoza and Valencia, but French and Belgian buyers have long used the AP-7 to reach Oropesa, and Dutch, German and British owners are present in smaller numbers. Provincial data rank buyers from Netherlands, United Kingdom, Belgium, Poland first among foreigners. Foreigners represent about 13.2% of provincial purchases. Asking prices average €2,160/m² (September 2026). The airports serving the town are Castellón (CDT), Valencia (VLC).

A non-resident's home that is not let is deemed to yield a notional income, and the imputed income tax on it is declared every year on the Modelo 210. In Oropesa del Mar the notional income is 2% of the cadastral value, because the municipality's ponencia de valores took effect in 2002, before the 2012 cut-off that gives municipalities revised later the reduced 1.1% coefficient for the 2023 to 2026 tax years; all other municipalities use 2%. Values dating from the early 2000s are moderate, which softens the standard coefficient.

On the average residential cadastral value of the municipality, €50,000 (Catastro 2026), the base is €50,000 × 2%. Taxed at 19% for an EU or EEA resident, the non-resident tax is €190.00 a year; at 24% for a resident of the UK, Switzerland, the USA or another non-EU country, €240.00. Both assume one owner, the whole flat, a full year. A Marina d'Or studio will usually sit below the average and a seafront three-bedroom above it.

Only the valor catastral on your own IBI receipt counts. The Modelo 210 for income year 2025 is filed in the following calendar year; for the 2026 income year and later, Orden HAC/623/2026 sets the window at 1 April to 31 December of the year after. No deductions or thresholds apply. Since Brexit UK residents pay 24%, and whether the flat should be shown on the foreign pages of the Self Assessment return with credit relief is a question for a UK adviser; Irish residents pay the 19% EU rate; US residents pay 24% and may face FBAR or Form 8938 reporting on a Spanish account.

Ayuntamiento de Oropesa del Mar – Recaudación municipal (own collection) collects the IBI for the municipality. The voluntary payment dates are published annually; check them with Ayuntamiento de Oropesa del Mar – Recaudación municipal (own collection). The urban rate is 0.67%. For a flat visited a few weeks a year, direct debit is the only safe way to avoid the surcharges that follow the voluntary period. The receipt is also the source of the valor catastral and the cadastral reference used in the Modelo 210; duplicates are available on the collector's sede electrónica with a digital certificate, or Fiscasa can retrieve the cadastral data from the address.

Many Marina d'Or flats are let in summer. The weeks let are excluded from the imputed income, which only covers the days the flat was available to you, and the rent is declared on a separate Modelo 210, annually since 2024: 19% on the net after pro-rata expenses for EU and EEA landlords, 24% on the gross for others, filed from 1 to 20 April of the following year from the 2026 income year.

Tourist lets in the Comunitat Valenciana must be registered in the regional tourism registry, and Decreto Ley 9/2024 tightened the regime with a municipal urban-compatibility report, a five-year validity for registrations and the exclusion of lets over ten days to one tenant. Since 1 July 2025 every advert must show the national rental register number from Real Decreto 1312/2024. Fines apply to unregistered lets, and rules change often; check the current regulation first.

• Parking space and storeroom: if they have their own cadastral reference, each generates a small imputed income to be declared.
• Prorate the first year from the day after completion.
• Co-owners file one Modelo 210 each, with a NIE each, for their share.
• Unfiled years: Spain can claim four years back; a spontaneous late filing costs 1% plus 1% per month (15% plus interest after a year), reduced by 25% if paid when notified.
• Pay from abroad by transfer, accepted since 2023; EU and EEA residents need no fiscal representative.