Non-resident tax in Tías

The municipality is called Tías, after the inland village where José Saramago spent his last years, but the homes that concern non-resident owners are on the coast: Puerto del Carmen, Playa Blanca (Tías), Matagorda. Puerto del Carmen runs for several kilometres along the Avenida de las Playas, from the old harbour of La Tiñosa to Playa de los Pocillos and Matagorda under the airport flight path; the Playa Blanca beach here is the resort's main beach, not to be confused with the Yaiza town of the same name. Behind the strip, low white villas with pools climb towards the La Geria vineyards.

Irish and British owners have been buying here since the resort's early days, and many apartments in Puerto del Carmen are let to holidaymakers for most of the year. Foreign owners in the province of Las Palmas come mainly from Italy, Germany, United Kingdom, Poland. The municipality has 21,613 registered residents. Foreign buyers account for roughly 21.7% of home purchases in the province. Asking prices average €4,260/m² (September 2026), but the tax below is calculated on cadastral values, which are far lower.

If you keep a holiday home in Spain and live abroad, the Spanish tax agency attributes a notional income to it and taxes that income every year through the Modelo 210. The base is the cadastral value multiplied by a coefficient: 2% in Tías, because the municipality's last general cadastral revision took effect in 2008. The reduced 1.1% coefficient is available, for tax years 2023 to 2026, only to municipalities revised with effect from 2012 onwards; Tías, revised a few years earlier, stays on 2%.

A worked example with the municipality's average residential cadastral value, €72,700 (Catastro statistics 2026): the imputed income is €72,700 × 2%, taxed at 19% for an EU or EEA resident, which gives €276.26 per year for one owner of the whole property, or at 24% for a UK, US or Swiss resident, €348.96. Irish couples who own half each file two returns of half those amounts; UK couples do the same at the higher rate. Apartments in the older blocks near the harbour tend to carry lower values than villas in the hills, so use your own IBI receipt.

The tax is due for the days the home was at your disposal, even when it stood empty. The return for income year 2025 is filed during the following calendar year; from the 2026 income year the window is 1 April – 31 December of the following year (Orden HAC/623/2026). UK owners have paid 24% with no deductions since Brexit, and any Puerto del Carmen rent is normally also reported on the foreign pages of their Self Assessment, with credit relief for the Spanish tax paid.

The IBI, the municipal property tax, is collected in Tías by Ayuntamiento de Tías - Recaudación municipal (own collection; not in the Red Tributaria Lanzarote calendar). The voluntary payment dates change from year to year; check them with Ayuntamiento de Tías - Recaudación municipal (own collection; not in the Red Tributaria Lanzarote calendar). The urban rate stands at 0.4%. Letting agencies in Puerto del Carmen often handle the IBI for absent owners, but the liability stays with you, and a direct debit avoids the surcharge that follows an unpaid voluntary period.

Two figures on this receipt feed the Modelo 210: the valor catastral, which is the tax base, and the referencia catastral, which identifies the property. If the receipt goes to your agency, ask for a copy each year, or download it from the collector's sede electrónica with a NIE and digital certificate. Fiscasa can also retrieve the cadastral data from the address if you have never seen a receipt.

A home let to holidaymakers generates two different returns. The days let are declared as rental income on a 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%, non-EU residents pay 24% on the gross rent. The days the home was available to you, between bookings or during your own stays, generate imputed income, declared on the ordinary annual return. An apartment let for most of the year therefore carries a small imputed income and a larger rental return.

Holiday letting in the Canary Islands requires registration of the vivienda vacacional with the Cabildo de Lanzarote and display of the number (Decreto 113/2015). The regional law on the sustainable tourist use of homes, approved in 2025, allows municipalities to zone and cap tourist homes, with acquired rights for already registered homes under conditions. Puerto del Carmen is the obvious candidate for such zoning, so check the current island and municipal rules before you advertise. Since 1 July 2025 the national rental register number must also appear in every advert, and platforms report their data to the tax administration.

• Agency statements: keep the yearly summary of nights let and rent received; it determines how the year is split between the two returns.
• First year: imputed income starts the day after the purchase deed, pro rata to the days owned.
• Two names on the deed: two Modelo 210 forms, each with its own NIE and share.
• Never declared? Spain can claim four years. Voluntary regularisation costs 1% plus 1% per full month of delay (15% plus interest beyond a year), reduced by 25% when paid within the deadline given.
• US owners: the 24% rate applies, and the Spanish account receiving the rent may need FBAR or Form 8938 reporting.
• Airport: Lanzarote (ACE) is a few minutes from Matagorda, so the yearly paperwork can coincide with a short visit.