What is the difference between IBI and Modelo 210?

Two taxes, two collectors

The IBI (Impuesto sobre Bienes Inmuebles) is the Spanish equivalent of council tax on the property itself. It is set by the municipality and collected either by the town hall or by a provincial body acting for it, such as SUMA in Alicante or ATIB in the Balearics. Spanish residents and foreigners pay it alike, once a year, whether or not they use the house.

Modelo 210 is not local at all. It is a return filed with the Agencia Tributaria in Madrid under the non-resident income tax. It exists only because you live abroad. A neighbour who is resident in Spain pays IBI but never files a Modelo 210 for their home.

Why owners confuse them

Most owners set up a direct debit for the IBI when they buy, see it leave their Spanish account every autumn and assume the tax side is handled. Nobody sends a bill for Modelo 210. You have to file it yourself, or have someone file it for you, and that is why so many owners discover it years later.

The two are also linked by one number. The valor catastral printed on the IBI receipt is the base used to work out imputed income on Modelo 210. Keep that receipt: it is the most useful document you have. Our page on finding the cadastral value shows where it appears.

A side-by-side example

Picture an apartment with a cadastral value of €70,000 in a town that applies 2%.

	IBI	Modelo 210
Who sets it	The municipality	The national tax office
Who pays	Every owner	Owners living outside Spain
How it is worked out	Local rate × cadastral value	2% × €70,000 = €1,400, then the tax rate
Typical bill	Depends on the town's rate	€266 at 19%, €336 at 24%

An Irish owner would pay the €266 figure, a UK owner the €336 one.

What to do now

Check that both are covered each year. The IBI guide explains local calendars and direct debits. For Modelo 210, the calculator gives your amount in a minute.