The other yearly costs:IBI, rubbish tax and community fees.
Updated 12 November 2026 · 2 minute read
The short answer
Besides income tax, a Spanish home brings three recurring bills: IBI, the rubbish tax, and community fees. All three are deductible from rental income for EU and EEA residents, for the days the home was let.
What is IBI?
IBI is the local property tax. The town hall charges it once a year to whoever owned the home on 1 January. It is a percentage of the cadastral value, and each town sets its own rate and payment dates.
The IBI bill is also where you find the cadastral value you need for Renta Imputada.
What is the rubbish tax?
A local charge for waste collection, called tasa de basuras. Some towns bill it with IBI, others separately.
What are community fees?
If your home is in a building or a development with shared areas, the owners’ community charges each owner for upkeep: lifts, pool, garden, cleaning and insurance of the shared parts.
What else comes back every year?
- Home insurance
- Utilities and internet, also when the home is empty
- Your gestor’s fee for the yearly returns
- Wealth tax, for high-value homes. Ask your gestor whether it applies to you.
How do you avoid missing a bill?
Set up direct debit from a Spanish bank account for IBI, rubbish tax and community fees. Unpaid local taxes pick up surcharges, and the letters go to the Spanish address.
Questions
Are these costs deductible?
For EU and EEA residents, yes, in proportion to the days the home was let.
I sold during the year. Who pays IBI?
The owner on 1 January is charged for the whole year. Buyers and sellers often split it in the sale contract.
Is IBI the same as Modelo 210?
No. IBI is a local property tax. Modelo 210 is the national income tax return for non-residents.
Every yearly bill,recorded once.
Casatax keeps your income, costs and bookings in one place, and prepares your Spanish return. Your gestor files it.
Join waiting listThis is general information, not tax advice. Rules and dates change, so check your own situation with your gestor.