Tax, Business & Property Blog in Fuerteventura

Property October 29, 2026 The Catastro's reference value: the floor under transfer and inheritance tax, how it is built, where to look it up before you sign and how to challenge it after the Constitutional Court's 2026 ruling Since 2022 the base of a second-hand purchase, an inheritance or a gift of real estate is the Catastro's reference value whenever it exceeds the price. How the figure is built from notaries' prices and a 0.9 factor, where to look it up, what a €180,000 purchase with a €205,000 value costs in Corralejo, the rectification and the appeal, the file that wins and the one that loses, what the Constitutional Court decided in February 2026 and what the Supreme Court admitted in April from Tenerife. 28 min read

Property October 22, 2026 The plusvalía coefficients that keep coming back, and the empty-home IBI surcharge: what a Fuerteventura owner pays in 2026 Three decree-laws changed the plusvalía coefficients and the Congress repealed all three; a fourth, of 6 October 2026, writes the same table again from 1 December and awaits its vote. Here is the table in force, which table a deed signed in January 2025 or 2026 took, what each Fuerteventura council charges and relieves when a home is inherited, and why the empty-home IBI surcharge stands in the law but applies in none of the five municipalities whose ordinances we could read. 15 min read

Property October 15, 2026 Buying a Spanish home through a company: what it costs every year and what it changes on the way out Somebody always suggests buying the holiday home through an SL because a company pays less tax. For a home its owners use themselves, Spanish law treats the company as a landlord: a market rent every year, the full 25 per cent corporate rate, a second tax on the way out and wealth tax on the shares. This guide runs the same Corralejo apartment under both owners, in euros, and explains the 3 per cent levy on companies from listed territories and the cases where a company does make sense. 14 min read

Property October 8, 2026 Imputed income on a second home in Spain: 2 % or 1.1 %, the 2012 window and the sliding scale that came back A second home in Spain is taxed even when it stands empty: 2 % of its cadastral value, or 1.1 % where the town's values came into force in the last ten years. Real Decreto-ley 26/2026 kept the 1.1 % for towns revalued since 2012 and wrote a sliding scale for 2027; Congress repealed it on 2 October 2026, and Real Decreto-ley 29/2026 wrote both again on 8 October, pending a vote. The Fuerteventura percentages, what the scale would change, the filing dates and what to check before 31 December. 9 min read

Property October 1, 2026 Sold as a non-resident? How and when the 3 % retention comes back When a non-resident sells in Spain, the buyer pays 3 % of the price to the tax office and the seller settles the real tax, 19 % of the gain, on the Modelo 210. Whenever the gain is under 15.79 % of the price, money comes back. Read in the law, the order and the tax office's instructions: the calendar of one, three and six months, who files and where in Fuerteventura, the papers, the refund account in Spain or abroad, the interest owed when the refund is late, and two Corralejo sales in numbers. 18 min read

Property September 24, 2026 IBI, the waste fee and the cadastral value: the three bills a Fuerteventura owner pays in 2026, municipality by municipality One number sits under the IBI, the waste fee and the non-resident's Modelo 210: the cadastral value, fixed in Fuerteventura between 1994 and 2002 everywhere except Betancuria. The 2025 IBI rate of each of the six municipalities, the new waste fees Puerto del Rosario and La Oliva charge by surface and by bed, three worked owners, the payment calendars and the direct-debit discounts, and the answer most returns get wrong: outside Betancuria the imputed income is 2 %, not 1.1 %. 18 min read

Property September 17, 2026 What Airbnb and Booking report to Hacienda: Modelo 238 (DAC7) and how to keep your holiday-let return consistent Every January the platform files a return about you: payouts per quarter, nights sold, the cadastral reference of the flat and the account the money went to. Where the Modelo 238 goes, what the Spanish tax agency and your home tax office do with it, and how to make the Renta, the Modelo 210 and the Canary IGIC say the same thing — with a Corralejo flat worked through for a resident, a German and a British owner. 11 min read

Property September 10, 2026 Selling your Fuerteventura home as a tax resident in 2026: the capital gain, the three exemptions and the plusvalía Two taxes wait at the notary's door for a resident seller: the income tax on the gain, 19 % to 30 % on the 2026 scale, and the municipal plusvalía on the land. Both have doors out — reinvesting in a new home, being over 65, handing the home to the bank; the no-gain rule and the real-increase option at the town hall. A Corralejo flat bought in 2015 and sold for €300,000 walks through every step: €20,845 of tax, €4,900 with a partial reinvestment, zero over 65. 11 min read

Property September 3, 2026 Buying a home in Fuerteventura in 2026: ITP at 6.5 %, the 5 % and 4 % tracks, IGIC on new builds and AJD Second-hand or new, habitual residence or not, and who you are: the three questions that move the tax on a €190,000 flat between €6,460 and €15,200 in 2026. ITP at 6.5 %, the 5 % track and the 20 % bonus that makes 4 %, the 1 % and 0 % groups, IGIC at 7, 5 or 3 % on new builds with AJD at 1 % or 0.4 %, the Catastro reference value that can shut the €200,000 door, and the one-month Modelo 600 — with four buyers worked through. 9 min read

Property August 14, 2026 Holiday lets in the Canary Islands in 2026 — the registry that fell, the law that stands, and the taxes that never went away The Supreme Court annulled Spain's single rental registry in May 2026, months after the Canary Islands passed the strictest holiday-let law in their history. What actually applies to your vivienda vacacional in Fuerteventura right now. 6 min read

Property August 1, 2026 Owning a home in Spain as a non-resident — what Modelo 210 really costs you every year Every non-resident who owns Spanish property owes an annual tax return — even if the home is never rented and earns nothing. How imputed income works, what changed in the filing calendar, and the mistakes that generate letters from the tax agency. 5 min read

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