Non-resident tax in Pájara

The municipality takes its name from a quiet inland village, but its weight lies on the southern peninsula: Jandía, Morro Jable, Costa Calma, Esquinzo. Costa Calma lines a palm-shaded avenue above the start of the Sotavento beach, where the windsurfing and kitesurfing world tour stops each summer; Esquinzo and the Jandía hotel zone follow; Morro Jable, at the end of the road, keeps a fishing harbour, a ferry to Gran Canaria and a long promenade. Beyond it, a dirt track leads to Cofete, the wild beach under the mountains. 21,570 residents are registered in the municipality.

German owners were the first to buy in Jandía and remain numerous; British, Italian and Scandinavian owners followed. In the province of Las Palmas, foreign owners come above all from Italy, Germany, United Kingdom, Poland. The typical property is an apartment in a complex with pools and sea views, sometimes a bungalow in Costa Calma. Foreign buyers make up roughly 21.7% of purchases in the province. Asking prices average €3,494/m² (September 2026); the tax below depends on the cadastral value, which is much lower.

The non-resident tax on an unlet home is an imputed income tax: Spain assumes your apartment yields a notional income and taxes it through the Modelo 210, once a year, per owner and per property. The notional income is the cadastral value times a coefficient. Pájara applies 2%, because its last general cadastral revision took effect in 1998, before the 2012 threshold that gives access to the reduced 1.1% coefficient under the rule for tax years 2023 to 2026. Municipalities not revised since 2012 use 2%.

On the municipality's average residential cadastral value, €56,500 (Catastro statistics 2026), the imputed income is €56,500 × 2%. For an owner resident in Germany, Ireland or elsewhere in the EU or EEA, taxed at 19%, that gives €214.70 per year; for a UK, Swiss or US resident, taxed at 24%, €271.20. Both assume one owner holding the whole apartment for the whole year. The value on your own IBI receipt replaces the average in your calculation.

The imputed income accrues every day the apartment is at your disposal, including the long stretches when it is shut. For income year 2025 the return is filed during the following calendar year; from the 2026 income year the filing window is 1 April – 31 December of the following year (Orden HAC/623/2026). No deductions apply. UK owners have paid 24% without deductions since Brexit and, where the apartment is let, normally report the rent on the foreign pages of their Self Assessment with credit relief for the Spanish tax. Norwegian owners, as EEA residents, keep the 19% rate.

Pájara's IBI, the local property tax, is collected by Ayuntamiento de Pájara - Recaudación / Portal Tributario (own collection). Check the voluntary payment period for the current year with Ayuntamiento de Pájara - Recaudación / Portal Tributario (own collection). Given the distance from the airport, few owners pay in person; a direct debit avoids the surcharges that follow the voluntary period.

The receipt lists the referencia catastral and the valor catastral, the base of your Modelo 210. Download it from the collector's sede electrónica with a NIE and digital certificate, or let Fiscasa retrieve the cadastral data from the address if you have never had a copy.

Apartments in Jandía are often let to windsurfers and winter visitors. For the days let, no imputed income arises; the rent is declared instead on a Modelo 210 for rental income, annually since 2024 and, from the 2026 income year, between 1 and 20 April of the following year. EU and EEA residents deduct expenses pro rata and pay 19%; non-EU residents pay 24% on the gross rent.

Holiday letting in Fuerteventura follows the Canarian rules: the vivienda vacacional is registered with the Cabildo and displays its number (Decreto 113/2015). The regional law on the sustainable tourist use of homes approved in 2025 lets municipalities zone and cap tourist homes, with acquired rights for already registered homes under conditions. Pájara is one of the most tourist-dependent municipalities in the islands, so check the current island and municipal rules before advertising. Since 1 July 2025 the national rental register number must appear in every advert.

• Complexes with on-site letting: ask for a yearly statement of occupied nights and rent, to split the year between the two returns.
• First year: the imputed income starts the day after the purchase deed, pro rata.
• Couples and heirs each file their own Modelo 210 for their share.
• Unfiled years: the tax agency can claim four years. Voluntary catch-up costs 1% plus 1% per full month of delay (15% plus interest beyond a year), reduced by 25% when paid within the deadline given.
• No fiscal representative is needed for EU or EEA residents; payment from a German or Irish account by transfer is accepted.
• US owners: 24% rate, and possible FBAR or Form 8938 reporting for a Spanish bank account.
• Getting there: Fuerteventura (FUE) is roughly an hour from Costa Calma and a little more from Morro Jable.