Leaving a Spanish property empty and what you still have to do

Terms used

• IBI — IBI is the yearly local property tax paid by the owner to the town hall.
• Derrama — A derrama is a special levy the community of owners charges for extra costs such as repairs.
• Modelo 210 — Modelo 210 is the tax form non-residents use to declare income from Spanish property.
• Escritura — The escritura is the public deed, signed before a notary, that records your ownership.
• Nota simple — A nota simple is an informative extract from the property registry showing the owner and the property's details.
• Empadronamiento — Empadronamiento is registration of your address on your town hall's residents' list.

Key rules

• Ongoing costs: IBI and community fees stay payable by you while the home is empty.
• Community debt: Unpaid community debt stays attached to the property.
• Non-residents: If you live abroad, you file Modelo 210 every year even when nobody uses the home.
• Proof: Keep proof of ownership and recent use together so you can show both quickly.

An empty home still has obligations

Leaving a home empty does not pause anything. You still owe IBI, community fees and, if you live abroad, tax on the property. Keep proof that you own it and that it is used as a home, in case someone occupies it.

IBI

You pay IBI as owner whether or not anyone lives there. Some town halls add a surcharge of up to 50% on homes that stay permanently empty. This only applies if your town hall has approved it and your home meets its conditions. Since 2025 some councils can charge more for repeated vacancy. Ask your town hall whether it has an empty-home surcharge.

Community fees

You pay community fees and any derrama in proportion to your share of the building, occupied or not. Unpaid debts can be claimed in court through a fast procedure. The debt stays with the property: the current year and the previous year can be claimed against it. If you are away, set up a direct debit so nothing goes unpaid.

Tax if you live abroad

If you are a non-resident owner, you pay tax on imputed income even when the home is empty. You file Modelo 210 for each year, normally between 1 January and 31 December of the following year. The timeline below shows the window.

• If you live in the EU or EEA, the rate is 19%, applied to 1.1% or 2% of the cadastral value. It is 2% unless the cadastral value was revised in the last ten years.
• If you live elsewhere, the rate is 24%.
• Non-EU/EEA residents cannot deduct expenses.

Rules for empty homes by region

Some regions fine or surcharge owners of empty homes, and the rules differ by region.

• Cataluña has fines and a surcharge for large owners, plus an extra local tax.
• The País Vasco has a decree on empty homes, a fine for not occupying them, and surcharges on IBI in some towns.
• Navarra has a similar system with fines and forced rental.
• Valencia, Baleares and other regions have adopted measures too.

Sanctions vary widely and change often. Check the current regional law and your town hall's rules before you leave a home empty for long.

Proof of ownership

Your escritura is your main proof. A nota simple from the property registry shows you as owner, and police and courts usually accept it to start proceedings. A certified extract (certificación registral) is the stronger version. The Catastro certificate and IBI receipt identify the property and support your claim, but they do not prove ownership.

Proof the home is in use

Police and courts look for a home that is actually used as one. A home with your furniture and personal things is protected even if you use it only now and then. Recent, concrete proof carries the most weight: utility bills showing consumption, dated photos, statements from a keyholder or neighbour, and travel records. Empadronamiento helps, but for a second home it does not show where you live. The documents list below sets these out.

Protect the home

Physical protection and regular visits make squatting less likely and easier to deal with. Use the checklist below.

Timeline and deadlines

• Last day to file Modelo 210 for that year: by the end of the following year Deadline: 31 December.

Documents you need

• Escritura (public deed) of your property, which is your main proof of ownership.

• Nota simple from the Registro de la Propiedad (the property registry), an informative extract that police and courts usually accept to start proceedings. A certificación registral is the certified version.

• Catastro certificate and latest IBI receipt. They identify the property and support your claim, but do not prove ownership on their own.

• Recent utility bills showing consumption, to prove the home is in use.

• Dated photos, statements from a keyholder or neighbour, and travel or visit records showing recent use of the home.

• Empadronamiento (town hall residence registration), if you are registered there. For a second home it adds little, since it is not your residence.

Empty-home protection checklist

• Fit an anti-squatter (antiocupa) security door or steel shutters over the door and ground-floor windows.

• Change to high-security lock cylinders on every entrance.

• Install an alarm linked to a monitoring centre that sends the police, and put up a visible alarm sign.

• Set lights or a presence simulator so the home looks lived in.

• Visit the home regularly, and vary the days and times.

• Check on each visit for changed locks, damage or signs of entry.

• Give a spare key to a trusted key holder who can visit and react quickly.

• Arrange for mail to be collected or forwarded, and keep the letterbox emptied.

• Give your contact details to the neighbours and the community president, and ask them to tell you about any activity.

• Keep electricity and water contracts in your name and keep paying the bills, so consumption shows the home is in use.

• If someone occupies the home, tell the supplier, send a copy of your police complaint and ask for the supply to be ended.

• Keep personal belongings and furniture in the home, so it counts as a home even if you use it only occasionally.

• Take dated photos at every visit and keep them with your travel records and key holder or neighbour statements.

• Report any intrusion to the police at once.

Frequently asked questions

Can my town hall charge extra IBI because my home is empty?

Yes, a town hall can add a surcharge of up to 50% of the IBI (the yearly property tax) on a permanently empty home, but only if it has approved that rule and your home meets its conditions. Some councils can charge more where a home stays empty repeatedly. Ask your town hall whether it has such an ordinance.

Do I still owe community fees and special levies if nobody lives in my flat?

Yes, you owe community fees and derramas (special levies) in proportion to your share of the building, whether the home is occupied or empty. Unpaid debts can be claimed in court, and the debt follows the property, covering the current and previous year. Keep paying by direct debit so nothing builds up.

Which regions have fines or extra charges for empty homes?

Several regions have empty-home rules, including Cataluña, País Vasco and Navarra, and others such as Valencia and Baleares have adopted measures. Cataluña has fines and a surcharge for large owners, and Navarra has fines and forced rental. Sanctions vary widely, so check the law of your region.

What tax do I pay on an empty Spanish home if I live abroad?

If you are a non-resident owner, you pay IRNR (non-resident income tax) on imputed income, filed each year on Modelo 210. For EU/EEA residents the rate is 19%, applied to 1.1% or 2% of the cadastral value. For other non-residents the rate is 24%, with no expenses deductible.