NIE and IBI: A Guide for Non-Resident Property Owners in Spain (2026)
How to get an NIE from abroad and what it costs, who pays IBI property tax, how it is calculated and when the surcharge on empty homes applies.
If you own a home in Spain and live abroad, two acronyms follow you from day one: the NIE, without which you cannot buy or file anything, and IBI, the municipal property tax that arrives every year whether you let the home or not.
The non-resident rental tax figures, such as the 19% and 24% rates and imputed income, are collected with their sources in the Spain reference sheet.
What is an NIE and why does an owner need one?
The NIE (Número de Identidad de Extranjero) is the personal number Spain assigns to foreigners with economic, professional or social interests in the country. An owner needs it to sign the purchase deed, to pay IBI, to file Modelo 210 and for almost any dealing with the Tax Agency or the town hall.
An NIE does not make you a resident. It is only an identification number: your tax residence still depends on where you live.
How do I get an NIE from outside Spain?
| Step | Detail |
|---|---|
| Where | At the Spanish consulate in your country of residence, or in Spain with the National Police by appointment |
| Form | EX-15 |
| Reason | Economic interests: the purchase, an inheritance or letting the property |
| Documents | Passport and a copy, the signed form and proof of the reason, for example the deposit contract (contrato de arras) |
| Fee in Spain | €9.84, form 790 code 012 (Order PJC/617/2025) |
If you apply at a consulate, the consulate sets its own amount and payment method.
What is IBI and who pays it?
IBI (Impuesto sobre Bienes Inmuebles) is an annual municipal property tax. It is paid by whoever owns the property on 1 January: that day the whole year's tax falls due (articles 63 and 75 of Spain's Local Finance Act).
It is calculated on the cadastral value (valor catastral), which you can look up on the Cadastre's online office, and each town hall sets the rate. For urban property the general rate is between 0.4% and 1.1%.
| Example | Amount |
|---|---|
| Cadastral value | €120,000 |
| Rate set by the town hall | 0.6% |
| Annual IBI | €720 |
Can I pass IBI on to the tenant?
Yes, if you agree it in writing in the lease, stating the annual amount (article 20.1 of the Urban Leases Act). Without that clause, the owner pays. We cover it, along with community fees and utilities, in who pays which rental cost.
In a rent-stressed area a new lease cannot add charges the previous one did not pass on to the tenant.
Is there an IBI surcharge on empty homes?
Only in town halls that approve it in their bylaw, and only when two conditions are met at once: the home has been empty for more than two years, continuously and without justified cause, and the owner holds four or more residential properties.
| Situation | Maximum surcharge on the tax due |
|---|---|
| Empty for more than two years | 50% |
| Empty for more than three years | 100% |
| Owner has two or more empty homes in the same municipality | Up to 50 extra points, capped at 150% |
An owner with one or two homes in Spain falls outside this surcharge. A foreigner's second home does not qualify simply because it stands empty for much of the year.
And IBI on Modelo 210?
If you live in the EU or EEA and let the home, IBI is one of the expenses you can deduct on Modelo 210, prorated by the days it was let. If the home is not let, you declare imputed income on the cadastral value. Rates and deadlines are in our guide to non-resident landlord tax.
Frequently asked questions
Can I apply for an NIE before buying?
Yes. The economic reason can be the purchase you are preparing, which is why applicants usually provide the deposit contract or the transaction documents.
Who pays IBI if I sell the home mid-year?
As far as the town hall is concerned, whoever owned it on 1 January. Buyer and seller can agree in the sale to split it in proportion to the time each held the property.
How do I pay IBI while living abroad?
The easiest route is a direct debit from a Spanish bank account. It can also be paid through the online office of the town hall or of the body that collects it.
General information, current as of September 2026, based on Spain's Local Finance Act, the Urban Leases Act and Order PJC/617/2025. It is not tax advice: IBI rates and surcharges are set by each town hall.