Non-resident tax in Vera

The old town of Vera, with its fortress-like church and its weekly market, sits several kilometres from the sea. The coast that carries its name, Vera Playa, is a different world: a long flat beach lined with urbanisations built mostly between the late 1990s and 2008, from the naturist zone that made Vera Playa known across Europe to the family complexes of Puerto Rey and the dunes of El Playazo. Spain's largest concentration of naturist resorts is here, and so is one of the highest shares of non-resident owners on the Almería coast.

Owners in the province come mainly from United Kingdom, Netherlands, Morocco, Belgium. In Vera Playa the British are joined by Belgian, Dutch, French and Scandinavian households, and by Spanish families from Madrid who bought during the boom. Foreign buyers account for 17.5% of purchases in the province of Almería. The municipality has 20,282 registered inhabitants; in August the beach urbanisations hold several times that number. Prices average €2,467/m² (September 2026), still below their 2007 peak in many complexes.

Owning a home in Spain that is not rented produces an imputed income in the eyes of the Agencia Tributaria, taxed through the Modelo 210 even if the home never earns a cent. For Vera the imputed income equals 2% of the cadastral value. The municipality's last general cadastral revision took effect in 2010, two years before the threshold that gives access to the reduced 1.1% coefficient for tax years 2023 to 2026; Vera therefore uses the 2% coefficient, unlike Mojácar just along the coast.

The average cadastral value of a home in Vera is €55,700 (Catastro statistics 2026). Applying 2% and then the 19% rate for an EU or EEA resident gives €211.66 a year for a single owner of the whole property. Owners resident in the United Kingdom, Switzerland, the United States or any other non-EU country pay 24%, €267.36, with no expenses deductible. A property bought by two people is split in two returns, one per owner, each on half the base.

Since the cadastral values of the 2000s complexes vary a great deal between a ground-floor flat with a garden and a penthouse, use the valor catastral on your own IBI bill. Filing calendar: 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 residents pay the 24% rate since Brexit and usually also declare the property on the foreign pages of their Self Assessment, with credit relief for the Spanish tax; Irish residents remain in the 19% group.

Ayuntamiento de Vera - Oficina Virtual Tributaria (own collection; all competences 'NO' in the Diputación de Almería 2026 delegation table and excluded from the provincial IBI edict) collects the IBI for homes in Vera, including Vera Playa and Puerto Rey. The voluntary payment window changes from year to year; check it with Ayuntamiento de Vera - Oficina Virtual Tributaria (own collection; all competences 'NO' in the Diputación de Almería 2026 delegation table and excluded from the provincial IBI edict). The urban rate is set annually by the town council and can be confirmed with Ayuntamiento de Vera - Oficina Virtual Tributaria (own collection; all competences 'NO' in the Diputación de Almería 2026 delegation table and excluded from the provincial IBI edict).

Beyond the amount to pay, the IBI bill tells you your cadastral reference and cadastral value, the base of the Modelo 210. Owners who set up a direct debit with the collector avoid the surcharges that follow a missed bill, a frequent problem in complexes where post is not forwarded. Duplicates can be downloaded from the collector's sede electrónica with a digital certificate, and Fiscasa can retrieve the cadastral data from the address or the reference when the bill is missing.

Vera Playa is one of the most actively let coasts in the province, both in the naturist complexes and in the family urbanisations. Rental income is declared on its own Modelo 210, grouped by year since 2024 and, from the 2026 income year, filed from 1 to 20 April of the following year. EU and EEA owners deduct the expenses attributable to the days let and pay 19% on the net; other owners pay 24% on the gross rent. For the weeks the home was let there is no imputed income; it applies to the rest of the year.

Tourist lets must be registered in the Andalusian tourism registry (RTA) before any advert, under Decreto 28/2016 amended by Decreto 31/2024, and since February 2024 municipalities may restrict tourist homes by zone, as Málaga city and Seville have done. Vera has not introduced such restrictions at the time of writing, but check the current municipal position before each season. Since 1 July 2025 the national rental register number (Registro Único de Arrendamientos) must appear on every advert.

• Starting date: the imputed income starts the day after the deed, in proportion to the days remaining in the year; the first Modelo 210 is filed the year after the purchase.
• Several owners: one return per person and per property, each with a NIE. Three friends on one deed means three returns.
• Four years back: unfiled years can be claimed by Spain. Regularising voluntarily costs 1% plus 1% per full month, 15% plus interest after twelve months, less 25% if the surcharge is paid on time once notified.
• Representation: optional for EU and EEA residents; the tax can be paid by transfer from abroad or by direct debit from a Spanish account. US owners pay 24% and may need to report a Spanish account on the FBAR or Form 8938.
• Access: Almería (LEI), about an hour away; many British owners fly to Murcia or Alicante instead.