Non-resident tax in Seville

Nobody buys in Seville for the beach. The foreign owners here hold flats in the Casco Antiguo, the largest old town in Spain, in Triana across the river, or in the quieter 1960s blocks of Nervión near the football stadium, and they come for the architecture, the Semana Santa processions, the Feria and the orange trees. Owners come above all from United Kingdom, Netherlands, Morocco, Belgium, often people who studied or worked in the city and kept a base, or investors drawn by short-term letting before the city council began to restrict it.

Seville is a metropolis of 689,423 inhabitants, so non-residents are a small share of taxpayers, and the municipal figures reflect a city rather than a resort. In the province of Seville foreign buyers represent only 2.6% of home purchases, a fraction of the coastal provinces. Prices average €2,933/m² (September 2026), with the historic centre well above that figure. Cadastral values, as you will see, lag far behind the market, which keeps the imputed income tax surprisingly low for a city of this size.

A non-resident who owns a home in Spain and does not let it is taxed each year on an imputed income: a percentage of the cadastral value that the law treats as if it were rent. In Seville that percentage is 2%, because the city's last general revision of cadastral values (the ponencia de valores) took effect in 2001. The reduced 1.1% coefficient of the 2023–2026 rule is only available to municipalities revised with effect from 2012 or later, so Seville, like Granada and Córdoba, stays at 2%.

The average cadastral value of a Seville home is €43,900 (Catastro statistics 2026), a figure that still carries the values of the early 2000s. The imputed income is €43,900 × 2%; at the 19% rate for EU and EEA residents the yearly non-resident tax is €166.82 for one owner of the whole flat, and at the 24% rate for everyone else, UK and US residents included, it is €210.72. A renovated flat in the Casco Antiguo may carry a cadastral value well above the average, a Nervión flat often below it; the only figure that counts is the valor catastral on your IBI bill.

The imputed income of year 2025 is declared on the Modelo 210 at any time during the following calendar year, and from the 2026 income year the window will run from 1 April to 31 December of the year after (Orden HAC/623/2026). Owners resident in the United Kingdom have paid 24% since Brexit with no deductions, and they usually also enter the flat on the foreign pages of their Self Assessment with credit for the Spanish tax; Irish owners remain at 19%. US owners are at 24% as well, and a Spanish bank account kept for the bills may need to be reported on the FBAR or Form 8938.

The IBI for flats in the Casco Antiguo, Triana and Nervión is collected by Agencia Tributaria de Sevilla (Ayuntamiento de Sevilla). The voluntary payment period normally runs 20 April – 30 June · 1 September – 20 November. The urban IBI rate is 0.66%.

Apart from being a bill to pay, the IBI receipt tells you the two numbers you need for the Modelo 210: the cadastral reference and the cadastral value. In a block of flats the value is individual to each unit, so do not rely on a neighbour's figure. A direct debit protects you from the surcharges that follow an unpaid bill while you are abroad; duplicates are available through the collector's sede electrónica with a digital certificate, and Fiscasa can retrieve the cadastral data from the address if you have nothing to hand.

Seville is the clearest example in Andalusia of a city turning against tourist flats. Under Decreto 28/2016 as amended by Decreto 31/2024, tourist homes must be registered in the Andalusian tourism registry (RTA) before being advertised, and since February 2024 municipalities may limit them by zone; Seville caps tourist homes neighbourhood by neighbourhood, with the historic centre and Triana the most restricted. Whether a new registration is possible for your flat depends on its district and on the current municipal rule, which changes often. Since 1 July 2025 every advert must also carry the national rental register number (Registro Único de Arrendamientos).

For the tax, letting splits your year in two. 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 deduct expenses pro rata and pay 19%, other owners pay 24% on the gross. The imputed income then applies only to the days the flat was not let. Longer lets to students or professionals, common in Seville, are not tourist lets and escape the municipal cap, but the rent is taxed in the same way.

• Purchase year: the imputed income starts the day after the deed and is prorated by days; the first return is due during the following calendar year.
• One return per owner: two names on the title deed mean two Modelo 210 forms, each with its own NIE and its own share.
• Student lets: keep the contracts and a calendar of occupied days; they determine the split between rental income and imputed income.
• Late years: Spain may claim four years back. Settling them before any letter arrives costs a surcharge starting at 1% and growing by 1% per full month (15% plus interest beyond a year), reduced by a quarter if paid within the deadline of the notification.
• No representative needed for EU and EEA residents; payment can be made by bank transfer from abroad, so no Spanish account is required for the Modelo 210.
• Airport: Sevilla (SVQ), fifteen minutes from the centre; most owners file remotely and keep their visits for the Feria rather than for paperwork.