If you own — or are about to buy — a holiday home on the Costa Cálida, the three taxes you will meet every single year are IBI (the local property tax), the basura (rubbish collection charge) and, if you are not tax-resident in Spain, the non-resident imputed income tax filed on Modelo 210. For a typical Mar Menor or Mazarrón apartment, expect to pay roughly €400–€900 in IBI, €80–€180 for rubbish and €150–€400 in Modelo 210 across the year. None of it is optional, and the deadlines are staggered rather than falling on one convenient date.
This guide gives you the real Murcia (Región de Murcia) figures, explains how each tax is calculated from your property's valor catastral, and lays out a month-by-month calendar so nothing catches you out — with the equivalent figures for the Costa Blanca, Costa del Sol and Costa Almería alongside for comparison. This covers the taxes you pay while you own; for the one-off costs of buying, see our complete guide to taxes when buying property in Spain.
As a non-resident owner of a second home in Murcia, you have four recurring obligations. Three are local (paid to the town hall / regional collection agency) and one is national (paid to the Agencia Tributaria):
A wider overview of everything that lands on a holiday-home owner sits in our second home tax guide for 2026. Below we go deeper into the three annual taxes specific to Murcia.
IBI is charged by your ayuntamiento (town hall) and calculated as a percentage — the tipo impositivo — of your property's valor catastral (cadastral value). The valor catastral is an administrative value set by the Catastro; it is almost always well below the market price, typically 30–60% of it.
Crucially, the IBI rate is set locally, so it varies from town to town even within the Región de Murcia. Coastal municipalities such as Cartagena, Mazarrón, San Javier, San Pedro del Pinatar and Los Alcázares each publish their own rate, usually somewhere between 0.4% and 0.9% of the valor catastral. That is why two identical apartments a few kilometres apart can have noticeably different IBI bills.
Take a two-bedroom apartment near the Mar Menor with a valor catastral of €70,000 in a municipality applying a 0.7% rate:
Rates and cadastral values are revised periodically, so always check your own recibo. You can find the valor catastral on last year's IBI bill or on the property's cadastral certificate.
IBI rates and the imputed-income calculation are broadly similar across regions, but the local percentages differ. Here is an indicative comparison for 2026. (Buying costs differ far more sharply by region — Murcia's resale ITP is now 7.75% under Ley 3/2025, not the 8% still shown on many sites.)
| Coast (region) | Typical IBI rate on valor catastral | Modelo 210 imputed-income coefficient | Non-resident income tax rate |
|---|---|---|---|
| Costa Cálida (Murcia) | ~0.4%–0.9% | 1.1% or 2%* | 19% (EU/EEA) / 24% (non-EU) |
| Costa Blanca (C. Valenciana) | ~0.4%–1.0% | 1.1% or 2%* | 19% / 24% |
| Costa del Sol (Andalucía) | ~0.4%–1.1% | 1.1% or 2%* | 19% / 24% |
| Costa Almería (Andalucía) | ~0.4%–0.9% | 1.1% or 2%* | 19% / 24% |
*The 1.1% coefficient applies where the valor catastral has been revised within roughly the last ten years; otherwise 2% applies. The imputed-income rules are national, so they are identical across all four regions — only the IBI percentage is genuinely local.
The tasa de recogida de basuras is a separate charge for household waste collection. Unlike IBI it is usually a flat annual fee rather than a percentage, and again it is set by each town hall. On the Costa Cálida most coastal municipalities charge somewhere in the region of €80–€180 a year for a residential property, sometimes billed half-yearly.
A few points that catch owners out:
This is the tax most foreign owners have never heard of until their lawyer or gestor mentions it. If you are not tax-resident in Spain (broadly, you spend under 183 days a year here — see our 183-day rule explainer) and you own a Spanish property that is not your main home and not rented out, the Agencia Tributaria treats you as receiving a notional "benefit" from owning it. You pay tax on that deemed benefit via Modelo 210.
Same apartment, valor catastral €70,000, value revised recently (so 1.1%), owner resident in the UK (24%):
An EU-resident owner (e.g. resident in France or Germany) would pay 19% on the same base, so €146.30, and could also deduct certain expenses that non-EU owners cannot. If the property is jointly owned, each owner files their own Modelo 210 for their share — see our note on buying jointly or via a company.
If you let the property (short-term to tourists or long-term), the imputed-income rule is replaced for the periods it is let: you declare the actual rental income on Modelo 210, quarterly, and for any weeks it sits empty you still pay imputed income pro rata. EU/EEA residents can deduct proportional expenses (community fees, IBI, repairs, mortgage interest); non-EU residents generally cannot. Before letting, make sure you hold the correct tourist rental licence and understand the yields — our buy-to-let guide for the Costa Cálida and Almería covers both.
The awkward part is that these obligations do not all fall together. Here is how a typical non-resident owner's year plays out. Local IBI and basura periods vary by municipality, so treat these as the usual windows and confirm with your town hall or gestor.
| Period | Tax | What happens |
|---|---|---|
| Spring–Autumn (varies by town) | IBI | Voluntary payment window opens; most Murcia municipalities fall due between roughly May and November. Direct debit spreads the risk of missing it. |
| Alongside IBI or separately | Basura | Billed annually or half-yearly, often on a similar schedule to IBI. |
| All year until 31 December 2026 | Modelo 210 (imputed income) | The 2025 tax year's imputed-income return can be filed throughout 2026, with the deadline on 31 December 2026. If paying by direct debit the practical cut-off is usually a few days earlier (around 23 December). |
| Quarterly (20 Jan / Apr / Jul / Oct) | Modelo 210 (rental income) | Only if you let the property — declare actual rental income for each quarter. |
The single biggest tip: set up direct debits (domiciliación) for IBI and basura through your Spanish bank. As a non-resident this removes the risk of missing a bill you never see because it went to a Spanish address. If you haven't got one yet, read our guide to opening a Spanish bank account as a non-resident.
IBI is owed by whoever owns the property on 1 January of that year. In practice, when a sale completes during the year, buyer and seller usually agree at the notary to apportion the current year's IBI pro rata — but the default legal position is that the 1 January owner is liable. Always confirm the arrangement in the sale contract. Our notary and completion day guide explains what is agreed on the day, and sellers should also review the capital gains and plusvalía guide.
IBI and basura, once on direct debit, essentially manage themselves. Modelo 210 is the one most owners delegate: it is filed in Spanish, the coefficient and residency rate need to be applied correctly, and a mistake can trigger penalties. A gestor or tax adviser typically charges around €50–€120 per owner per year to file it, which most non-residents consider money well spent. Our overview of property management for absentee owners and our guide on whether you need a Spanish lawyer both help you decide who does what.
Finally, don't confuse these routine property taxes with Modelo 720 overseas-asset reporting — that applies to Spanish tax residents with assets abroad, not to non-resident holiday-home owners.
Yes. The imputed income tax applies precisely because the property is at your disposal, whether or not you actually use it. An empty second home still generates a deemed benefit and must be declared annually.
For an apartment with a valor catastral around €60,000–€80,000 in a municipality applying roughly 0.5%–0.8%, expect an annual IBI bill of about €300–€640. Check your own recibo, as both the cadastral value and the local rate vary.
Non-resident income tax is charged at 19% for residents of EU/EEA countries and 24% for everyone else. Since Brexit, UK residents fall into the 24% band and can no longer deduct expenses on rental income the way EU residents can.
No. Each municipality sets its own basura charge, typically €80–€180 a year for a home. Some bill it separately, some bundle it with water, and recent EU waste rules have pushed several councils to revise it upwards.
Surcharges and interest are added, and persistent non-payment can lead to an embargo (charge) registered against the property. Setting up a Spanish direct debit is the simplest way to avoid this as a non-resident.
No — IBI and the Modelo 210 imputed income are both based on the valor catastral, not your purchase price. The valor catastral is usually well below market value, which is why the annual bills are modest relative to the property's price.
Understanding your annual tax calendar is part of owning stress-free on the Spanish coast. Whether you're weighing up a Mar Menor apartment, a Mazarrón villa or comparing the Costa Cálida with the Costa Blanca, Costa del Sol or Costa Almería, the team at Mediter Real Estate can guide you through the numbers, connect you with trusted local gestors, and help you find the right property. Explore our regional guides or contact Mediter Real Estate today to start your search.
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