Your Property Rates

First of all, be aware that property rates in Spain are established by a very complicated set of Laws.

The Cadastre (Catastro) is the authority that sets the values of property. This is determined by a series of factors including the type of property (urban; touristic; rural; apartment block; single family house, etc.), whether there is anything built on it (a house; a hotel), where it is in relation to things such as the seashore, and the square metres.

When a house is built, a copy of the final deed is sent to the Cadastre where the value is assigned according to regulations taht are set by the Government and applicable laws.


Homes are divided into "usable" and "unusable" surface, so for example your staircase and balconies are NOT taxed. That is why you own 220 metres but your tax receipt only states 208 square metres.

Each Town Council has the authority to set its own percentage rate, with a legal maximum that they are itching to approve but don't dare.

In Mogán that percentage is 0.68% of the Cadastre value. Look at your tax invoice: you will see
at the top of the page :
Concepto (type of tax): I. de Bienes Inmuebles Urbana (urban inmovable goods tax- IBI)

Modalidad: (type of collection) Periodica (yes, periodic)

Periodo: (for what type of time span) Anual (this year twice yearly, 1 and 2)

Contraído (for what time period) 2009 (if it is this year's tax - if you paid last year's it would state 2008)

Ejercicio (tax year), again 2009 if it is this year's tax.

Obligado al pago (who is obligated to pay- identification of taxpayer liable)

NIF (tax id number)

Nombre (name)

Domicilio Fiscal (this is your TAX address, not necessarily the address of what you are paying for. BEWARE, due to the change in street names and number in 2005, this might be wrong in your case - change it or they will continue to charge you at the wrong address and this could have negative repercussions such as not being able to prove you paid for that same property, as well as not getting your invoices sent to the correct address).

Información de de Finca urbana (código tributario): REFERENCIA CATASTRAL

(this is the Cadastre reference number applied to the property you are paying tax on. MAKE SURE it matches the number in your purchase deed (escritura). Many people in Mogan have been paying rates for a property different from theirs for years and didn't even know it. Whole plots in Tauro with 15 or more houses on them share a Cadastre number because the plots were never properly divided.

Tipo gravamen: 0.68% (percentage rate applied)

Nombre del inmueble: should be the name of the complex your property is in, if any

Valor suelo: (the value of the plot your property is on).

Valor construccion: (the value of the building on your plot that belongs to you)

Valor catastral: (the total of the last two figures)

Base liquidable: (should be the same total of the last two figures)

So, to summarise:
Say the "valor catastral" of your property is 58.868.12€ and they have charged you at 0.68% of that: you would pay 192.48 x 2 this year. or 384.96 Euros for the full year.

This tax year 2009, the Council of Mogan has charged us our property rates in two installments, ostensibly to help us taxpayers over the crisis, but in reality to get money into their accounts without having to wait for October.

Property rates are the same for residents and non-residents and the Law grants us all the same rights with regards to what we all should be getting in return.

We hope this information is useful to you.

Asociación de Vecinos "Las Lomas de Arguineguin"