Villas, Apartments, Town Houses, Fincas and more for sale in the Mediterranean sunshine from Valencia To Alicante!

property taxProperty tax or rates (impuestos sobre bienes inmuebles urbana/rustica - IBI) is payable by both resident and non-resident property owners in Spain. Property taxes go towards local council administation, education, sanitary services  (e.g. street and beach cleaning), social assistance, community substructure and cultural and sports amenities.

Before buying a property, check with the local town hall that there aren't any outstanding local taxes for previous years. You should go back at least five years. As with all property related taxes and debts, if the previous years taxes are unpaid the new owner becomes liable (you can,  however reclaim the tax from the previous owner - if you can find him). A town hall has five years in which to either bill you or take a legal action to recover unpaid taxes.

Note, however that its now obligatory for the vendor to produce his last IBI receipt when completing a sale in front of a notary.