Taxes on a home in Sitges for non-resident owners

Which local taxes does a homeowner in Sitges pay?

Every year the Town Council charges Property Tax (IBI), which is the municipal rate applied to the cadastral value, and a waste charge (tax ordinance OF16), which Law 7/2022 requires councils to levy. According to the Sitges tax ordinance for 2026, the general rate for urban IBI is 0.53%. For example, with a fictitious cadastral value of €100,000, IBI would be €530 a year, before any rebates. The amount of the waste charge appears on your bill.

The ordinance also provides for an IBI surcharge on vacant homes. Under its article 8, the surcharge is 50% of the bill and can rise to 100%. It only affects homes empty for more than two years whose owner holds four or more homes. If you have one or two properties in Sitges, this surcharge does not apply to you under the ordinance. Confirm your case with the Town Council.

How is an empty or own-use home taxed under IRNR?

Even if you receive no income, the tax authority considers that owning a property at your disposal generates income. Under the official instructions for form 210, this imputed income is 1.1% of the cadastral value if the municipality had a general revision of cadastral values (a collective valuation of general scope) that came into force in the tax year or the ten before, and 2% in all other cases. The tax rate is then applied to that amount, with no deduction of expenses. The percentage is not the tax: it is only the base. If you owned the property for only part of the year, or it was rented for part of it, the amount is reduced in proportion to the days.

In Sitges, according to the register of valuation reports on the Cadastre's Electronic Office, the last full valuation report was published on 25 June 2012 and has effect from 2013, with no partial reports. Since more than ten tax years have passed, an empty or own-use home in Sitges is currently subject to 2%. It is declared on form 210. For income from 2025 and earlier the deadline ends on 31 December of the following year; for income from 2026 onwards, according to the Tax Agency, it runs from 1 April to 31 December of the following year.

How much do you pay? An example with figures

Illustrative example with a fictitious cadastral value of €100,000. Formula: cadastral value × percentage × tax rate. In Sitges the 2% row applies; the 1.1% row is included for reference only.

These are example figures, not your home's. The actual amount depends on your cadastral value and your country of residence.

What if the home is rented out?

You are taxed on the actual rental income. Residents of the EU, Iceland and Norway can deduct expenses linked to the rental, such as insurance, maintenance or interest, and are taxed at 19%. Residents of all other countries are taxed at 24% on the gross amount, with no deduction of expenses.

The Tax Agency has moved to an annual deadline for rentals: for 2026 income, from 1 to 20 April 2027. Previously it was filed every quarter. If you rent for only part of the year, the days the home is at your disposal are taxed on an imputed basis, in proportion.

What is paid and withheld when you sell?

The buyer must withhold 3% of the price and pay it to the tax authority on form 211 within one month. That withholding is a payment on account of your tax on the capital gain. You then file form 210: the deadline is three months, starting one month after the sale. If the gain is lower than the amount withheld, you can claim the difference back.

When you sell you also pay the municipal plusvalía tax to the Town Council. The amount and deadline depend on the ordinance and the purchase date.

If you are thinking of selling, you can start with a no-obligation valuation. If you plan to rent, also read our guide to the tourist licence and seasonal rentals.