Налоги на недвижимость в Испании

Annual taxes

IBI (Impuesto sobre Bienes Inmuebles)

IBI is Spain's local property tax, similar to council tax. The amount depends on the cadastral value:

• Rate: 0.4-1.1% of cadastral value
• Payment: annually, via bank or town hall
• Cadastral value is typically 30-50% of market value

Example: cadastral value €100,000 → IBI approximately €500-800/year

Non-resident tax (IRNR)

If you don't live in Spain but own property, you pay annual tax on imputed income:

• Base: 1.1-2% of cadastral value
• Rate: 19% for EU citizens, 24% for non-EU
• Payment: annually via modelo 210

Example (EU): cadastral value €100,000 × 1.1% = €1,100 × 19% = €209/year

Wealth tax (Impuesto sobre el Patrimonio)

• Exemption: €700,000 (for non-residents)
• Rate: 0.2-3.5% on the portion above the exemption
• Only relevant for more expensive properties

Tax on rental income

EU citizens

• Rate: 19%
• Deductible expenses: mortgage interest, IBI, community fees, repairs, insurance, depreciation (3%)
• You only pay tax on net rental income

Non-EU citizens

• Rate: 24%
• No expense deduction — tax on gross rental income

Tax on sale (plusvalía)

Municipal plusvalía

A tax on the increase in land value, calculated by the municipality. Amount depends on the ownership period and cadastral land value.

Capital gains tax

• Non-residents (EU): 19% on profit
• Non-residents (non-EU): 24% on profit
• Residents: progressive rate 19-28%

Double taxation treaties

Many countries have double taxation treaties with Spain, preventing you from being taxed twice on the same income. Always consult a tax advisor for your specific situation.