What is the Annual Tax (I.B.I.) for Properties in Marbella?

Spanish IBI tax (Impuesto sobre Bienes Inmuebles) is a property tax charged by the town hall in your local area.

Property taxes, referred to as the I.B.I. or Impuesto sobre Bienes Inmuebles, are assessed on an annual basis and are determined based on the cadastral or rateable value of the property as established by the Spanish Tax Office (As a reference, the applicable rates range between 0.3% and 1.3% of the cadastral value of the property). This cadastral value encompasses both the land and the building, taking into consideration factors such as type, location, and intended use. Each municipal Town Hall then sets the applicable percentage for the I.B.I. tax. In Marbella, for the year 2025, the rate applied is 0.78% of the property’s rateable value, which typically falls significantly short of its actual market value.

In 2025, a 3-bedroom apartment located within the beachside complex of Uno Beach Residences, situated in the center of the “Golden Mile,” incurred costs ranging from approximately €1,800 to €2,100. Meanwhile, a spacious, detached villa by the beach in the same area experienced annual expenses of around €3,700.