IBI-Urbana – Car Entrance – Water – Land Tax – Road Tax – Building Licence – Cemetery – Business Taxes – Income Tax – Wealth Tax
NERJA TOWN HALL TAXES
If you have any type of property – home, garage, business premises, land – then you are liable to pay the IBI-Urbana rates. This is an annual tax, paid between July and mid-September and is approximately 0.6% of the rateable value (valor catastral) of the property. You need to collect the invoice at the Oficina de Recaudación in Nerja and then pay it through a bank.
CAR ENTRANCE TAX
Anyone with a garage or an entrance that allows access for a vehicle to a house or building must pay this annual tax. The tax is approximately:
up to 3 metres frontage : €85 per year
Community garage with 2 spaces : €42 per year per garage
Community garage with 3 spaces : €28 per year per garage
Community garage with 4 spaces : €21 per year per garage
Community garage with 5 or more spaces : €17 per year per garage
In addition, every garage should have a vado permanente (keep clear) sign and is a one-off payment of €39. Application for the sign is made at the Planning Department of the Town Hall. With the sign in place, you can request the local tow truck to remove any vehicle blocking your entrance.
Water is billed every 3 months, regardless of occupancy of the property. The minimum fee is €7 and then consumption is charged.
First 21 cubic metres : €0.20 per cubic metre every 3 months.
From 22 cubic metres to 45 cubic metres : €0.42 per cubic metre every 3 months
From 46 cubic metres to 100 cubic metres : €0.55 per cubic metre every 3 months
Over 101 cubic metres : €1.06 per cubic metre every 3 months.
The municipal water company is Aguas de Narixa, Calle Málaga 11, Nerja. Tel: 95 252 0154
Opening times: Monday to Friday 09.00 to 13.30
LAND VALUE TAX – Plusvalía
The Land value Tax is paid when a property changes ownership through sale, purchase, inheritance or donation. The tax is only paid once. The new owner of a property needs to obtain a title deed to register the property in their name.
The Land Tax is paid according to the terms of the title deed. Normally, the purchaser pays the tax, although the law actually states that it is the seller who must pay. But that’s Spain.
The amount of the Land Tax depends upon rateable value and the time elapsed since the previous sale, becoming more expensive per year up to a maximum of twenty years. If the previous sale was within the previous 12 months, however, no Land Tax will be paid.
Land Tax is also payable upon the death of one of the spouses. If the property was in joint names, the surviving spouse will have to make a new title deed to transfer half of the property to his or her name and the tax is due on the inherited half.
To pay the tax, you need to present the (new) title deed at the Town Hall and within 90 days you will receive an invoice.
Road Tax is due every year between March and mid-May.
The approximate rates are:
less than 8 bhp : €19
8 – 11 bhp : €51
12 – 15 bhp : €108
16 – 19 bhp : €134
over 20 bhp : €168
less than 125cc : €7
125 – 250cc : €11
250 – 500cc : €23
500 – 1000cc : €45
over 1000cc : €91
Works up to €300: €0
Works from €301 to €514 : €30
Works from €515 to €1,000 : €30 + 3.5%
Works from €1,001 to €60,101 : 6.5%
Works over €60,102 : 7.1%
Invoices are sent out to businesses for the following:
Industrial rubbish: annual
Pavement Sales Stands: annual
Vending machines: annual
Show cases: annual
Publicity posters: annual
Sunshades: every 6 months
Tables and chairs outside: monthly
When a person dies and has burial insurance, the funeral company pay the actual funeral costs plus the cost of the niche until December of the same year. After that, family or friends are required to pay the tax. If the tax is not paid, the body is transferred to a common grave after 5 years.
The tax is €20 per year and the invoivce can be collected from the local Oficina de Recaudación and paid through the bank.
All taxes can be paid by direct debit – take bank details to the Oficina de Recaudación in Calle Diputación 2, sign a form and then take a copy to your bank – or via the Oficina de Recaudación, in which case they will send you an invoice which you just pay through the bank.
Non-receipt of invoices is no excuse for non-payment.
Oficina de Recaudación
Calle Diputación 2
Tel: 95 252 36 90
Open: Monday to Friday 9.00 to 13.30
NATIONAL or PUBLIC TAXES
Along with the Personal Income Tax, Spanish residents and non-resident property owners are also liable to pay Wealth Tax (Impuesto sobre el Patrimonio). Both taxes should be declared at the same time. Wealth tax is a direct tax levied on your assets and property located in Spain as at 31st December of every year.
Provided that taxpayers’ principal wealth is normally their home, most resident taxpayers do not pay this tax as the first €108,182.18 is exempt. However, non-resident property owners are always taxed on their assets located in Spain (car, houses, bank accounts etc…) The value of the house to be declared is the official rateable value which can be found on any I.B.I receipt.
The amount you have deposited in a Spanish bank is the average cleared balance over the previous year. Tax Rates are progressive and depend on the type of property, ranging from 0.20 to 0.50% according to the Spanish law applicable; national or regional law. It is usually best to to refer all technical and legal matters pertaining to taxes to professionals for advice, guidance and execution.