ANNUAL COSTS · 2026 RATES · CHECKED 2026-10-07
What owning here costs each year
The purchase is a one-off. Owning is not. Every year there is the town hall's property tax, the community's budget, insurance and, if you live abroad and do not let the home, a tax on rent you never received. Every statutory rate below links to the BOE, the Ministry of Finance or the town hall's own ordinance, and the two figures we guessed are marked as guesses.
It is on your IBI bill. Try
The line people do not expect. Spain treats a second home you do not let as if it earned 2% of its catastral value each year, and taxes non-residents on that income. It is due whether or not you visit, on a form you file every year.
| Line | How it is worked out | A year |
|---|---|---|
| IBI, the town hall's property tax | 0.65% of the €500,000 catastral value, Marbella's 2026 rateIBI, C02 and C03IBI art. 8.1 | €3,250 |
| Non-resident tax on a home you do not let | 24% of €10,000 notional income: 2% of the €500,000 catastral value. Filed on form 210art. 85.1arts. 24.5 and 25.1.asource | €2,400 |
| Adviser to file form 210estimate | Assumed, per return. You can file it yourself on the tax office's site | €150 |
| Home insuranceestimate | Assumed, contents and the parts of the building you own. A lender will insist on it | €450 |
| A year to own it | Every line above. Utilities, repairs and the waste fee are not included | €6,250 |
Who files this. Tax advisers and many property lawyers file the non-resident return for owners. See the lawyers and tax advisers we list, and what each says about its fees.
What the total does not show
Why Marbella is at 2%, not 1.1%
Marbella's values came into force in 2012. The 1.1% rate needs a revaluation from 2016 or later for 2026. A special rule counting revaluations from 2012 covered 2023, and four decree-laws tried to extend it to later years; Congress repealed each one, most recently RDL 26/2026 on 2 October 2026. The tax office's own web page still describes the extended rule. If a fifth extension passes, this line falls by almost half. Ask whoever files your return which rate they are using.
disp. adic. 55ªsourcesourceA sliding scale was proposed in September 2026, and withdrawn
RDL 26/2026 would have replaced the flat percentage from 2027 with a scale rising to 3% on the sum of an owner's catastral values above €1m. Congress repealed it on 2 October 2026, so 2026's rules stand. The same measure may return in another form; we will update this page if it does.
sourcesourceYou file this every year, even though the home earned nothing
From the 2026 tax year, imputed income is filed between 1 April and 31 December of the following year, so 2026's return is due in 2027. Imputed income is taxed on the full amount. Community fees, IBI and repairs cannot be deducted from it.
art. 5 Orden EHA/3316/2010sourceOutside the EU and EEA the rate is 24%
Owners resident in the UK, the US, Switzerland or anywhere else outside the EU and EEA pay 24% rather than 19%. For UK owners this changed with Brexit.
arts. 24.5 and 25.1.aSpot a mistake? Tell us
The rates by town
IBI is set by each town hall. The imputed-income percentage depends on how recently the Catastro last revalued the whole town: 1.1% if the values came into force in 2016 or later, 2% otherwise.
| Town | IBI rate | Values in force since | Imputed income |
|---|---|---|---|
| Marbella | 0.65% | 2012 | 2% of the catastral value |
| Estepona | 0.662% | 2008 | 2% of the catastral value |
| Benahavís | 0.4% | 1996 | 2% of the catastral value |
A non-resident pays 24% on that imputed income, or 19% if resident elsewhere in the EU or EEA. On a home with a €500,000 catastral value in Marbella, that is the difference between 1,900 and 2,400 euros a year.
What this cannot tell you
- Community fees vary more than anything else herea gated development with pools and security can cost many times a small block; use the real budget
- Wealth taxes are not modelledthey turn on everything an owner holds, which a property calculator cannot see
- Rental income is a separate taxthis page only covers the days the home is not let
This is a calculator, not advice. The imputed-income rule has been changed by decree and reversed by Congress twice in 2026, and may change again; the notes under the table say how, and we update the rates when the BOE does.
Sources
- Ministerio de Hacienda, Consulta de información impositiva municipal, 2026: Marbella 29-069, Estepona 29-051, Benahavís 29-023IBI, C02 and C03
- Ayuntamiento de Marbella, Ordenanzas fiscales 2026, Ordenanza fiscal reguladora del IBIIBI art. 8.1
- Dirección General del Catastro, Ponencias de valores, Málaga: year each municipality's values came into forcewhole text
- Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicasart. 85.1
- Ley 35/2006 del IRPF, disposición adicional 55ª, as left by the repeal of RDL 26/2026disp. adic. 55ª
- Real Decreto-ley 26/2026, de 29 de septiembre, medidas tributarias en materia de viviendawhole text
- Resolución de 2 de octubre de 2026: the Congreso de los Diputados repeals RDL 26/2026whole text
- Real Decreto Legislativo 5/2004, texto refundido de la Ley del Impuesto sobre la Renta de no Residentesarts. 24.5 and 25.1.a
- Agencia Tributaria: renta imputada de inmueble urbano para uso propio (no residentes)whole text
- Orden HAC/623/2026, de 12 de junio, modifying the filing periods of form 210art. 5 Orden EHA/3316/2010
Rates checked 2026-10-07. See also what buying costs on top of the price, and the lawyers and tax advisers who file these returns.