Taxes in Spain
Basically there are two types of taxes related to property and they are both paid annually.
Impuestos Ayuntamiento: (Council Taxes)
1. Impuestos de Bienes Inmuebles (House Rate)
2. Impuesto de Basura (Household Rubbish Collection Tax)
3. Impuesto de Alcantarillado (Sewage Tax)
Impuestos Patrimonium:(National Taxes)
They differ very much from Council Taxes, as you are expected to file yearly self assessments to the Spanish Revenue. The tax resident status of the owner will make the difference:
Spanish Tax Resident:
If you have moved permanently to Spain and this property is your permanent home.
You are still a tax resident in your own country and your second home is just a holiday home. In this case income will refer to the national income of having a second property. Second properties in Spain are considered "luxuries" and therefore taxed on the land register/cadastral value.
In case of rental income
As a Spanish Tax Resident or Administrative Resident you are expected to file yearly self assessments to the Spanish Revenue.
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