IBI, the waste fee and the cadastral value: the three bills a Fuerteventura owner pays in 2026, municipality by municipality

An apartment in Caleta de Fuste, a villa in Corralejo, a flat in Puerto del Rosario: every owner on the island pays the same three bills, and almost nobody can explain how any of them is calculated. The first is the IBI, the property tax the town hall sends every spring. The second is the waste fee, which in 2026 has stopped being a token charge in most of Fuerteventura. The third is not a bill at all but the number behind both of them and behind the non-resident's annual Modelo 210: the cadastral value. This piece works through the three with the law in one hand and the six municipal ordinances in the other, with the 2025 rates the Ministry of Finance publishes for each municipality, the year each municipality's values were last revised — which decides whether your imputed income is 1.1 % or 2 % — and the payment calendars as the town halls run them. Quotations are in Spanish with the reading in English.

The cadastral value: the number under all three bills

The cadastral value is not the market value and not the price you paid. It is an administrative value the Dirección General del Catastro fixes for every property from the data it holds — location, surface, use, age and quality of the building, planning situation — and it is made of two parts, the land and the construction (Real Decreto Legislativo 1/2004, the Cadastre Act, article 22). Its ceiling is the law's own: el valor catastral de los inmuebles no podrá superar el valor de mercado — the cadastral value may not exceed the market value — and a ministerial order fixes a reference coefficient to keep it below (article 23.2); in practice the values of a whole municipality are set at a fraction of the market at the date they were fixed.

That date is the key. Values are set for a whole municipality at once through a ponencia de valores, a valuation report approved by the Catastro, in a procedimiento de valoración colectiva de carácter general. Article 28.3 says a new general valuation may not start until five years have passed since the last one y se realizará, en todo caso, a partir de los 10 años desde dicha fecha — and shall in any case be carried out after ten years. In between, the budget law may move every value in the country by a coefficient, or, at a town hall's request, the values of municipalities whose report is old (article 32); those coefficient updates are not a revision and do not reset the clocks below.

Here is where Fuerteventura stands, according to the Catastro's 2026 municipal statistics and the Ministry of Finance's own municipal file:

The averages divide each municipality's total cadastral value by its urban properties of every use, so hotels and commercial premises push Pájara's and Antigua's figures up; a two-bedroom apartment sits well below them. The dates matter more than the averages: five of the six municipalities live on valuation reports that are between twenty-four and thirty-two years old, decades past the ten-year mark the law sets. Only Betancuria has new values, in force since 2025 after a total report approved in June 2024. A general revision in the other five is a when, not an if, and when it comes the law softens the jump: the increase enters the tax base over nine years, with a reducing coefficient that starts at 0.9 and falls by 0.1 a year (Real Decreto Legislativo 2/2004, the Local Finance Act, articles 67 to 70). Betancuria's owners are inside that cushion now; nobody else on the island is.

Where do you find your own value? On the IBI receipt, in the cadastral certificate the notary attached to your deed, and in the Catastro's electronic office with a digital certificate or Cl@ve — the value is protected data, so the public search by reference shows the description but not the figure. Do not confuse it with the valor de referencia, the market-based value the Catastro publishes since 2022 for the transfer tax on a purchase: that one drives the ITP when you buy; the cadastral value drives everything you pay while you own.

The IBI: one number times one rate

The IBI is the simplest tax in Spain to check. The tax base is the cadastral value (Local Finance Act, article 65); the assessable base is the same value less the nine-year reduction after a general revision, where one is running (article 66); the gross tax is the assessable base multiplied by the rate the town hall fixes in its ordinance (article 71). The law gives the rate a floor and a ceiling: el 0,4 por ciento cuando se trate de bienes inmuebles urbanos y el 0,3 por ciento cuando se trate de bienes inmuebles rústicos, y el máximo será el 1,10 por ciento para los urbanos y 0,90 por ciento para los rústicos (article 72.1). Between those limits each of the six town halls chooses, and the Ministry of Finance publishes every choice. These are the residential urban rates for 2025, the latest year in the Ministry's file:

Two footnotes from the ordinances themselves. Puerto del Rosario's council approved in December 2025 an amendment of article 2 of its IBI ordinance that fixes the general urban rate at 0.55 % and keeps 0.47 % for rustic land, so the capital's 2026 receipts should show the lower figure; check yours. Pájara applies 0.49 % to housing but, under article 72.4 of the Act, a differentiated 0.85 % to the most valuable tenth of its commercial, leisure, industrial and office premises above a €20,000 cadastral value — a hotel or a shop pays more than a flat of the same value.

The arithmetic on the island's own numbers: a Corralejo apartment with a cadastral value of €60,000 pays €354 a year at La Oliva's 0.59 %; a Puerto del Rosario flat valued at €45,000 pays €261 at the 2025 rate and €247.50 at the 0.55 % the council fixed for 2026; an apartment in Caleta de Fuste valued at €80,000 pays €360 at Antigua's 0.45 %. Rates in the middle of the legal range applied to values fixed a quarter of a century ago: that is why Fuerteventura's IBI bills look modest next to the Peninsula's, and why a revision would change them.

The tax accrues on 1 January and covers the calendar year (article 75), so whoever owns the property on New Year's Day is liable for the whole year's IBI; the apportionment between seller and buyer at a sale is a matter for the contract, not for the town hall. The same cadastral value — the land part of it — feeds the plusvalía municipal when you sell, which is a separate piece.

What can reduce the IBI — and what can add to it

The Act contains reliefs the town halls must apply and reliefs they may adopt. Compulsory: 50 % for three years after a vivienda de protección oficial is classified, and a promoter's relief while a development is under construction (article 73). Optional, and only if the municipal ordinance says so: up to 90 % for large families (article 74.4); up to 50 % for buildings with approved systems that use la energía proveniente del sol o de la energía ambiente — solar, and since the March 2026 decree also aerothermal and geothermal systems (74.5); up to 50 % for electric-vehicle charging points (74.7); up to 95 % for dwellings let at a legally limited rent (74.6). Tuineje has had the large-family and solar reliefs since 2018; whether yours applies them, and at what percentage, is in your municipality's ordinance, and every one of them is applied on request, not automatically.

The Act also contains a surcharge most owners have read about and few understand: on residential property desocupados con carácter permanente, empty for more than two years without justified cause, the town hall may charge up to 50 % more, up to 100 % after three years, and 50 points more for owners with two or more empty dwellings in the municipality (article 72.4, as worded since 2023). Two conditions keep it away from almost every foreign owner: it applies only to owners of four or more residential properties, and a second home is expressly a justified cause for up to four years of vacancy. It also needs a municipal ordinance with the definition, the evidence and the procedure before it can be charged at all.

The waste fee: why the receipt changed

Until 2025 the tasa de basura was a small line most owners never noticed; La Oliva charged €30 a year per dwelling, Antigua had suspended it altogether. Law 7/2022 on waste and contaminated soils changed the rule for every town hall in Spain. Its article 11.3 gave local authorities three years from the law's entry into force — 10 April 2022, so the deadline was 10 April 2025 — to establish una tasa o, en su caso, una prestación patrimonial de carácter público no tributaria, específica, diferenciada y no deficitaria, que permita implantar sistemas de pago por generación y que refleje el coste real, directo o indirecto, de las operaciones de recogida, transporte y tratamiento de los residuos: a specific, separate and non-deficit fee, open to pay-as-you-throw, that reflects the real cost of collecting, transporting and treating waste, including the island treatment plant, the closed landfills and the awareness campaigns. The town halls no longer decide whether to charge; they decide how to split a cost the law says they may not subsidise.

This is how the island's ordinances read at the date of publication:

• Puerto del Rosario. The new ordinance was definitively approved in the provincial gazette of 24 December 2025 and is in force since the following day. Dwellings pay a fixed quota plus a variable one by cadastral surface: with daily collection, €160.75 a year up to 50 m², €166.41 from 51 to 100 m², €172.07 to 150 m², €177.74 to 200 m² and €183.40 above; with alternate-day collection, €126.12 to €145.93; dwellings served only by distant containers, €40.30. A holiday let pays a €157.46 fixed quota plus €61.89 per bed, with a minimum of two beds: €281.24. A transitional provision cuts every annual fee by 30 % in 2026 and 2027, and the council agreed in July 2026 an additional extraordinary reduction of 18.5 % on the 2026 bills after finding that the roll exceeded the cost of the service. The ordinance's reliefs are cumulative up to a cap: 30 % on the habitual home for completing the recycling course, 50 % for low-income households registered in the dwelling, 20 % for large families, 5 % for direct debit. The owner is the substitute taxpayer — el propietario de las viviendas o locales, que podrá repercutir — so the bill comes to you and you may pass it on to a tenant.
• La Oliva. The council amended its ordinance 11 on 11 November 2025; the text was published in the gazette of 31 December 2025 and is in force. Dwellings pay by cadastral surface: €66.53 a year up to 50 m², €67.89 from 51 to 100 m², €69.26 to 150 m², €73.36 above 150 m² — more than double the old €30, as the opposition said, and still the lowest of the new ordinances we have read. A holiday let pays a €190.75 fixed quota plus €26.49 per bed, with a minimum of two beds: €243.73. The only relief is 50 % for households below income thresholds tied to the minimum wage, registered in the dwelling and owning no other home.
• Antigua. The town hall suspended its waste fee from 2023 as part of a relief package and in February 2025 its council unanimously asked the State to repeal the obligation in Law 7/2022. The fee still appears on its autumn calendar; whether a 2026 receipt reaches Caleta de Fuste, and for how much, is a question for the town hall's tax office — we have no ordinance to quote.
• Pájara. The ordinance on the town hall's website is the old one: €40 a year per habitual dwelling, €95 for units let to tourists, and commercial tiers by surface. We have found no new ordinance under Law 7/2022 published for Pájara; treat the €40 as the last known figure, not as the 2026 bill.
• Tuineje. The council approved a new waste-management fee ordinance initially in June 2025, with the public notice in the gazette of 20 June 2025; the definitive tariff is not in the texts we have read. Ask before you budget.
• Betancuria. Its ordinances are published as scanned images; its numbers are the town hall's to confirm.

Two features repeat across the new ordinances and deserve a line each. Surface, not value, drives the residential fee — the same Corralejo flat pays €67.89 whether its cadastral value is €40,000 or €140,000. And holiday lets are priced as businesses, by bed: an owner who registers a two-bedroom apartment for tourist use in Puerto del Rosario moves from €166.41 to €281.24 a year, in La Oliva from €67.89 to at least €243.73.

The 1.1 % or 2 % question, answered municipality by municipality

Non-residents who own a property they do not rent pay income tax on a notional income, the renta imputada, and residents pay the same imputation on a second home. The Personal Income Tax Act sets it at el 2 por ciento al valor catastral — 2 % of the cadastral value — and lowers it to 1.1 % only en el caso de inmuebles localizados en municipios en los que los valores catastrales hayan sido revisados, modificados o determinados mediante un procedimiento de valoración colectiva de carácter general … y hayan entrado en vigor en el período impositivo o en el plazo de los diez períodos impositivos anteriores (article 85.1; the Non-Resident Income Tax Act refers to it). The ten-year window is counted from the year the revised values entered into force, and a coefficient update by the budget law is not a revision.

Read the first table again. For the 2025 return, filed during 2026, the window covers values that entered into force between 2015 and 2025. Betancuria's did, in 2025: 1.1 %. Antigua (2002), La Oliva (1994), Pájara (1998), Puerto del Rosario (2000) and Tuineje (2002) did not: 2 %. On the €60,000 Corralejo apartment the imputed income is €1,200, taxed at 19 % for a resident of the EU, Iceland, Norway or Liechtenstein — €228 — and at 24 % for everyone else, the United Kingdom included — €288. On the €45,000 flat in the capital, €900 of income and €171 or €216 of tax; on the €80,000 apartment in Caleta de Fuste, €1,600 and €304 or €384. If a return for a Fuerteventura property has been filed at 1.1 % outside Betancuria, it is short, and the mechanics of the form, the deadlines and the per-owner filing are in our Modelo 210 guide.

Three owners, three totals

• Corralejo, La Oliva. Apartment of 90 m², cadastral value €60,000, owned by a German couple who use it themselves. IBI: €354. Waste fee: €67.89. Modelo 210: €228 between the two returns. About €650 a year, before the community fees and the insurance.
• Puerto del Rosario. Flat of 100 m², cadastral value €45,000, owned by a British resident of Manchester. IBI: €247.50 at the 2026 rate. Waste fee: €166.41 less the 30 % transitional cut, €116.49, before the July reduction and any relief he qualifies for. Modelo 210: €216 at 24 %. About €580.
• Caleta de Fuste, Antigua. Apartment with a cadastral value of €80,000, owned by an Italian family. IBI: €360. Waste fee: none billed while the suspension lasts. Modelo 210: €304 at 19 %. About €664 — and the largest of the three because the cadastral value, not the rate, is the lever.

The lesson of the three: the rate is public and the fee is fixed, so the only number worth checking on your own receipt is the cadastral value. A mistaken surface, a use recorded as commercial, a pool the Catastro valued twice: each is a correction the owner must ask for, and each carries through to all three bills.

Calendars, direct debit and who collects

Article 77 of the Local Finance Act makes assessment and collection of the IBI the exclusive competence of the town halls, which may run it themselves or through agreements with other administrations. On Fuerteventura the six collect their own taxes, each on its own calendar, and each offers a discount or a convenience for direct debit. In the years we have checked:

• Puerto del Rosario collects the IBI, the vados and the terrace and cash-machine fees from 1 April to 30 May, and the vehicle tax, the IAE and the waste fee from 1 October to 30 November; a direct debit must be set up before 31 January for the spring taxes and before 31 August for the autumn ones, and the town hall's general ordinance grants 5 % for it. The tax office, the OIAC, is on Calle Virgen del Rosario.
• Antigua opens the IBI and vados period on 1 April and closes it on 30 June, with a 4 % direct-debit discount capped at €250 per receipt and €5,000 per taxpayer; the vehicle tax, the IAE, the rustic IBI and the waste fee run in the autumn to 30 November.
• La Oliva runs the IBI and the waste fee from 4 May to 4 August, charging domiciled IBI on 15 April and domiciled waste on 15 June; in person at the Corralejo district office, by appointment. In March 2026 the council brought collection back in-house.
• Pájara has run a single period to the beginning of July, with domiciled receipts charged in May, June and October and the option to pay by instalments through its tax portal and its offices in Pájara and Morro Jable.
• Tuineje has closed its voluntary period at the end of June and has granted up to 5 % for direct debit.
• Betancuria collects through its own electronic office.

An owner abroad has one recurring problem with all of this: the receipts go to the address the Catastro holds, and a receipt that is never seen becomes a surcharge, then an enforcement order, then a charge against the property or a Spanish bank account. Direct debit is the cheapest insurance on the island, and a representative who receives the notifications is the second.

Keeping the Catastro right

The description the Catastro holds se presume cierta — is presumed correct — unless proven otherwise (Cadastre Act, article 3.3), which cuts both ways: an inflated surface stays on your bills until you correct it, and an extension you never declared is a regularisation waiting to happen. Owners must declare the changes that alter the description — a new building, an extension, a pool, a change of use, a demolition — in the form and time the ministry sets (article 13; the Local Finance Act repeats the duty in article 76), and the new value takes effect for the IBI on the accrual after the cadastral effect (article 75.3). When a collective valuation notifies you a new value and assessable base, the appeal goes to the State's economic-administrative tribunal, not to the town hall (article 66.4); once the appeal period closes, the bases are final and cannot be reopened against the annual bill. Read the notification the year it arrives.

Our tax advisory team in Caleta de Fuste checks the three bills against the cadastral certificate, files the Modelo 210 at the percentage that applies to your municipality and sets the direct debits so nothing arrives unseen — book a consultation with your last IBI receipt and your deed.

Common questions

How is the IBI calculated in Fuerteventura?

Cadastral value multiplied by the municipal rate. The 2025 residential rates published by the Ministry of Finance are 0.45 % in Antigua, 0.50 % in Betancuria, 0.59 % in La Oliva, 0.49 % in Pájara, 0.58 % in Puerto del Rosario — 0.55 % under the amendment its council approved for 2026 — and 0.55 % in Tuineje. A €60,000 apartment in Corralejo pays €354; the same value in Antigua, €270.

Do I pay 1.1 % or 2 % on the Modelo 210 for a Fuerteventura property?

Two per cent in Antigua, La Oliva, Pájara, Puerto del Rosario and Tuineje, whose cadastral values entered into force between 1994 and 2002, outside the ten-year window the Income Tax Act requires for the 1.1 %. Only Betancuria, with values in force since 2025, qualifies for 1.1 %. The percentage applies to the cadastral value on the receipt, and the resulting income is taxed at 19 % for EU and EEA residents and 24 % for the rest.

How much is the waste fee in 2026?

It depends on the municipality and the surface. In Puerto del Rosario a dwelling of 51 to 100 m² with daily collection pays €166.41, reduced by 30 % in 2026 and 2027 and by a further extraordinary 18.5 % the council approved for 2026; in La Oliva the same dwelling pays €67.89. Holiday lets pay by bed: €281.24 in Puerto del Rosario and €243.73 in La Oliva for two beds. Antigua has suspended its fee, and Pájara and Tuineje have not published, in the texts we have read, a 2026 tariff for dwellings.

When is the IBI paid and can I domicile it?

Each town hall sets its own period: 1 April to 30 May in Puerto del Rosario, 1 April to 30 June in Antigua, 4 May to 4 August in La Oliva, to the beginning of July in Pájara and to the end of June in Tuineje in the years we have checked. All six accept direct debit, and Puerto del Rosario, Antigua and Tuineje discount it — 5 %, 4 % and up to 5 % — provided the mandate is in place before the deadline each town hall sets.

Facts verified in September 2026 (Local Finance Act, Real Decreto Legislativo 2/2004, articles 60 to 77 in the text in force after the March 2026 decree; Cadastre Act, Real Decreto Legislativo 1/2004, articles 3, 13, 22, 23, 24, 28, 29 and 32; Law 7/2022 on waste, article 11.3; Personal Income Tax Act, article 85.1; the Ministry of Finance's municipal taxation file for 2025 and the Catastro's 2026 municipal statistics for Las Palmas; the Puerto del Rosario ordinances published in the provincial gazette of 24 December 2025 and amended in December 2025, La Oliva's ordinance 11 as published on 31 December 2025, Pájara's IBI and waste ordinances as published by the town hall, Betancuria's IBI ordinance of February 2015, and the payment calendars the six town halls publish). Rates, tariffs and calendars are the town halls' to change each year; the Modelo 210 percentages depend on the year of your return and on the municipality's next general valuation.