Non-Resident Property Taxes in Spain: A 2026 Guide for Marbella Owners

Owning a home in Marbella while living abroad means a handful of Spanish taxes, even if you never rent it out. None of them is complicated once you know the rules. This guide explains what non-resident owners pay in 2026 and when.

Spain taxes non-residents on a notional income simply for owning a property that is not rented out. The taxable amount is 1.1% of the property's cadastral value (or 2% if the cadastral value has not been revised since 1994), in proportion to your ownership share and the days the property was not let.

• Rate: 19% for residents of the EU, Iceland, Norway and Liechtenstein, and 24% for everyone else, including owners in the UK and the US.
• Form 210, filed once a year for the previous year, by 31 December.
• Example: a cadastral value of €400,000 × 1.1% = €4,400 of imputed income. At 19% that is €836 a year, at 24% it is €1,056.

If you let the property, you pay tax on the rental income instead, for the days it was let, and imputed income for the rest of the year.

• Same rates: 19% (EU/EEA) or 24% (others).
• EU and EEA residents can deduct expenses linked to the rental, such as community fees, IBI, insurance, repairs, utilities and depreciation, provided they can prove them. Other non-residents, including UK residents after Brexit, are generally taxed on the gross rent.
• Returns are filed quarterly (in the first 20 days of April, July, October and January), or for income since 2024, grouped once a year in January.
• Holiday lets in Andalucía must be registered with the regional tourism register, and many buildings and areas now restrict them, so check before you rent.

Every owner pays the annual property tax (IBI) to the town hall, based on the cadastral value, plus the rubbish collection charge (basura). Most owners pay both by direct debit from a Spanish bank account, which avoids surcharges for late payment.

Non-residents are subject to Spanish wealth tax on their Spanish assets, with a €700,000 tax-free allowance per person, less any mortgage on the property. Non-residents can apply the rules of the region where their Spanish assets are located, and Andalucía applies a 100% discount on regional wealth tax.

However, the national solidarity tax on large fortunes still applies in 2026 to net Spanish assets above €3 million per person, and the Andalusian discount does not reduce it. If your Marbella property alone is worth well over €3 million, take advice on how it is held and financed.

• Capital gains are taxed at 19% for non-residents, on the difference between the purchase price plus costs and the sale price less costs.
• The buyer must withhold 3% of the price and pay it to the Tax Agency as a payment on account. You then file Form 210 within four months, and claim back any excess if the 3% was more than the tax due.
• The municipal plusvalía tax on the land value is also due, see our plusvalía guide.

• Keep your Spanish NIE, a Spanish bank account and all purchase and expense invoices.
• Appoint a fiscal representative or tax adviser in Spain; it is the easiest way to stay on top of deadlines.
• Check how your home country taxes your Spanish property and whether a double tax treaty applies.

This article is general information, updated in October 2026. Tax rules change and every case is different, so always confirm your own situation with a Spanish tax adviser or lawyer before acting.