IBI (Impuesto sobre Bienes Inmuebles) The Annual Property Tax Every Owner Must Pay

If you own property in Spain—whether you’re a resident or a non-resident—you are legally required to pay IBI (Impuesto sobre Bienes Inmuebles). This local property tax is often misunderstood or overlooked by foreign owners, especially those who only visit their Spanish home occasionally. But ignoring it can lead to penalties, interest, and even enforcement action by local authorities.

In this 2025 guide, we explain what IBI is, how it’s calculated, how to pay it, and how it differs from Modelo 210, which non-residents must also file. We’ll also cover regional collection agencies like SUMA, Recaudación de Patronato, and how Taxadora can help you stay on top of all your Spanish property tax obligations.

🧾 What Is IBI?

IBI (Impuesto sobre Bienes Inmuebles) is a municipal property tax charged by your local town hall or city council. It’s essentially Spain’s version of a council tax.

• Paid once a year or several times a year, depending on your municipality.
• Based on the cadastral value (valor catastral) of the property
• Mandatory for all property owners, resident or not
• Used to fund local services (garbage collection, street maintenance, etc.)

✅ If you own property in Spain, you owe IBI — regardless of how often you use it.

💶 How Is IBI Calculated?

IBI is calculated as a percentage of your property’s cadastral value, which is assigned by the Spanish Land Registry (Catastro). The rates are set by each municipality, so amounts vary widely depending on location.

Example IBI Calculation

Let’s say your villa in Andalusia has a cadastral value of €150,000.

• Local IBI rate: 0.45%
• Your IBI tax = €150,000 × 0.45% = €675 per year

Cadastral values are often lower than market value and can be checked online via the Catastro website or your local town hall.

📍 Who Collects IBI? (SUMA, Patronato, Local Agencies)

IBI is not collected by the Spanish tax agency (AEAT) but by local entities. Depending on the region, your IBI invoice may come from:

1. SUMA Gestión Tributaria (Alicante province)

• Manages IBI in most towns in Alicante
• Website: www.suma.es
• Offers direct debit, online payments

2. Recaudación de Patronato de Recaudación Provincial

• Common in Andalusia (Málaga, Cádiz, etc.)
• Often called simply “Patronato”
• Can be confusing for foreign owners as it differs town to town

3. Ayuntamiento or Local Town Hall

• Smaller towns may manage IBI billing directly
• Bills are sent by post or available online

⚠️ Missing your IBI payment could result in surcharges or property embargoes, especially when trying to sell.

📅 When Is IBI Due?

The IBI tax year matches the calendar year, but payment periods vary by municipality. Most towns issue bills between August and November.

• You’ll usually receive a bill by mail if your property is registered
• Or you can set up online access via your local collection agency
• Many owners set up direct debit to avoid missing deadlines

Example: IBI in Marbella (Andalusia)

• IBI bills issued in August
• Payment due by October 15
• Discounts often apply for early payment or direct debit setup

🧍 Who Is Responsible for Paying?

• The owner of record on January 1st of the tax year
• Applies to individuals, joint owners, or companies
• If you sell your property mid-year, you still owe the full year’s IBI unless agreed otherwise in the contract

🧾 IBI vs. Modelo 210: What’s the Difference?

Many non-residents confuse IBI and Modelo 210. Here’s a quick comparison:

⚠️ Paying IBI does not replace your obligation to file Modelo 210 — both are required.

🧾 How to Pay IBI Online

Step-by-Step:

1. Go to your local agency’s website (e.g. SUMA, Patronato)
2. Search for your property using your reference number or NIE or Certificado Digital.
3. View the outstanding amount and due date
4. Pay via credit card or set up direct debit

If you haven’t received a bill, contact your local town hall. Many foreign owners miss payments because their Spanish address receives post they don’t check.

❌ What Happens If You Don’t Pay IBI?

• 5%–20% surcharge for late payment
• Interest and enforcement costs
• Possible property embargo (embargo de bienes)
• Delayed property sale due to unpaid taxes

Unpaid IBI appears on your cadastral file, which is checked during property sales or inheritance processes.

✅ How Taxadora Helps with IBI and Property Taxes

While Taxadora doesn’t manage IBI payments directly, we help clients:

• Understand what IBI is and how it works
• Check if IBI is paid and current for your property
• Ensure you stay compliant with Modelo 210 (which is often confused with IBI)
• Provide ongoing tax support for non-resident property owners

👉 Get help with your Spanish property taxes at Taxadora

🙋 FAQ: IBI in Spain

Q: I haven’t received any IBI bills — what should I do?
Contact your local collection agency (SUMA, Patronato, or Ayuntamiento). You’re still responsible for paying.

Q: Can I pay IBI from abroad?
Yes, most agencies allow online payments via credit/debit card.

Q: I only visit once a year — do I still need to pay?
Yes. IBI is based on ownership, not usage.

Q: Is IBI tax deductible on Modelo 210 rental income?
Yes — for EU/EEA residents, IBI can be deducted as an expense against rental income.

Q: I sold my property — do I still owe IBI?
Yes, if you were the legal owner on January 1st, you owe the IBI for that year unless otherwise agreed in writing.

📝 Final Thoughts

IBI is a crucial, often overlooked part of owning property in Spain — especially for non-residents. While it’s separate from Modelo 210, it plays a key role in your property’s compliance record and must be paid annually.

To avoid surprises or delays when selling or renting out your property, make sure your IBI is up-to-date and fully paid.

And for all other Spanish tax matters — from Modelo 210 to property sales and non-resident income declarations — Taxadora is here to help.

👉 Stay compliant with Taxadora’s expert guidance