Impôts lors de l'achat d'un bien immobilier à Tenerife

L'impôt principal que la plupart des acheteurs paient lors de l'achat d'une propriété de revente à Tenerife

Pour la plupart des achats de biens immobiliers de revente à Tenerife, la taxe principale est la taxe de transfert immobilier, communément appelée ITP. En termes pratiques, il s'agit de la taxe principale que la plupart des acquéreurs sur le marché de la revente doivent prévoir en plus du prix d'achat.

Le chiffre que la plupart des acheteurs entendront à Tenerife est de 6,5%, et c'est le chiffre qui importe généralement pour une budgétisation simple de revente. Le système fiscal des Canaries est le cadre régional pertinent ici.

Ce que signifie le PTI en pratique

En langage simple, l'ITP est la taxe qui s'applique généralement lors du transfert d'un bien immobilier existant du vendeur à l'acheteur. Pour les acheteurs de Tenerife qui envisagent d'acheter des appartements, des maisons de ville ou des villas sur le marché secondaire, c'est généralement la taxe qu'ils doivent comprendre en premier.

C'est une raison pour laquelle les acheteurs sérieux devraient utiliser un calculateur de coûts d'achat tôt et ne pas attendre que les vrais chiffres soient émotionnellement attachés à une propriété.

Pour la plupart des budgets de revente immobilière les plus simples à Tenerife, les acheteurs prévoient généralement 6,5% de droits de mutation. C'est le chiffre de référence pratique dont la plupart des gens ont besoin lorsqu'ils essaient encore de déterminer ce qu'ils peuvent acheter en toute sécurité.

Page connexe : Calculateur de frais pour acheteurs à Tenerife

When and how ITP is paid

ITP is a self-assessed tax. The buyer, or in practice their lawyer or gestor acting on their behalf, is responsible for filing and paying it after completion. Two practical points are worth knowing:

• Filing deadline: 1 month from the date of the notarial deed (écriture). Miss the deadline and surcharges plus interest can apply.
• Filing route: ITP in the Canary Islands is filed via Modelo 600 with the Agencia Tributaria Canaria, the regional tax authority — not AEAT, which handles national taxes such as Modelo 210.

For most non-resident buyers this is handled by the lawyer or gestor who took the purchase through to completion. It is still worth understanding the deadline and the form name, so you can confirm with your representative that it has been filed on time and ask for the proof of payment for your records.

How the money moves at the notary and after

One of the most useful things to understand before completion day is what is actually paid à l'adresse the notary, and what is paid afterwards. Buyers often assume the entire purchase price is handed to the seller on signing day. In a non-resident sale, it is not.

At the notary, the seller receives the purchase price minus any of the following that apply:

• 3% rétention non-résidente on the purchase price, where the seller is non-resident in Spain. The buyer holds this back and pays it to AEAT after completion via Modelo 211.
• Plusvalia retention, where the seller is non-resident. The buyer holds this back and pays it to the local town hall after completion.

ITP is a separate matter. It is the buyer’s own tax, not a retention from the seller. The buyer holds the ITP amount alongside the retentions and pays it to the Agencia Tributaria Canaria via Modelo 600 within 1 month of signing, as covered above.

On a typical non-resident-to-non-resident purchase at €300,000, the flow looks like this:

• The buyer arrives at the notary with the full completion fund: €300,000 purchase price + 6.5% ITP (€19,500) + 3% retention (€9,000) + plusvalia retention + notary, registry and legal fees.
• At the notary, the seller receives €300,000 minus the 3% retention minus the plusvalia retention. The ITP amount stays with the buyer, who is responsible for paying it separately.
• Within 1 month of signing, the buyer (or the buyer’s lawyer or gestor acting on their behalf) files and pays the ITP, the 3% retention via Modelo 211, and the plusvalia at the town hall.

Pourquoi les achats sur plan sont différents

New-build property tax in Tenerife: A normal new-build purchase from a developer is normally taxed at 7% IGIC plus 0.75% AJD, giving a combined tax figure of 7.75% of the purchase price, before notary, land registry, legal and mortgage-related costs.

New-build purchases in Tenerife are not taxed the same way as resale purchases. The two main differences come down to IGIC, the Canary Islands indirect tax, and AJD, the stamp duty on the notarial deed. Together they sit at a different overall rate to the resale ITP figure most buyers start with.

Under Canary IGIC legislation, the first delivery (primera entrega) of a completed building by the promoter is subject to IGIC. Subsequent transfers are treated as exempt and fall under ITP instead, which is why a resale apartment is taxed under the 6.5% ITP framework while a new-build purchase from the developer sits under IGIC.

For new-build (obra nueva) residential property in the Canary Islands, buyers usually budget on:

• IGIC at 7% on the purchase price. IGIC is the Canary Islands indirect tax framework and replaces mainland Spanish VAT (IVA), which is 10% on residential new-build. The 7% figure is the general IGIC rate normally used for standard residential new-build purchases that are not covered by protected housing or other reduced-rate categories.
• AJD at 0.75% on the purchase price. This is the stamp duty on the notarial purchase deed that accompanies an IGIC purchase, set at the Canary general rate for notarial documents. It is not the same as the AJD on a mortgage deed, which since 2019 is paid by the lender, not the buyer.

How resale and new-build compare at the same price

The cleanest way to see the difference is to put both purchases side by side at the same price. On a property at €300,000:

Notary, land registry and legal costs are broadly comparable on top of either purchase. The €3,750 difference at this price is purely the tax framework, not the rest of the buying costs.

If you are looking seriously at obra nueva, build the budget on this 7.75% basis, not on the 6.5% resale figure. The two transactions sit on different tax frameworks and should not be planned as if they behave the same way.

The annual non-resident ownership tax (Modelo 210)

If you are a non-resident owner, there is an annual tax position to deal with even if the property is not rented out. This is not part of the one-off acquisition tax bill. It is part of the cost of owning the property each year, filed through Form 210 (Modelo 210) in the Spanish non-resident tax system.

The principle behind it is that AEAT treats a Spanish property held by a non-resident as generating an imputed income each year, whether or not the property is actually let. The owner pays tax on that imputed figure annually.

How the calculation works

For property that is not rented out, the imputed income tax is calculated in three steps:

1. Take the catastral value (valor catastral) of the property. This is found on the IBI bill and is typically 30% to 50% of market value in South Tenerife.
2. Apply the imputation percentage to get the imputed income for the year:
   • 1.1% if the catastral value has been revised within the last 10 years
   • 2% if it has not been revised in the last 10 years

   Most South Tenerife properties fall into the 1.1% bracket, but it is worth checking on your specific property.

3. Apply the tax rate to the imputed income:
   • 19% for EU and EEA residents
   • 24% for non-EU/EEA residents, including UK residents post-Brexit

Worked example: €300,000 apartment in South Tenerife

Take a representative case. A €300,000 apartment in Los Cristianos with a catastral value around €100,000, where the catastral was revised within the last 10 years:

That is the annual figure, before any gestoría fee for handling the filing. If the catastral value on your specific property is higher, or if it has not been revised in the last 10 years and the 2% imputation rate applies, the figure scales accordingly.

Modelo 210 is filed per owner, not per property

This is the part most buyers miss. The Modelo 210 obligation falls on each owner individually, on their share of the property. Two registered owners on the título means two separate filings every year, not one.

Take the same €300,000 apartment owned 50/50 by a UK couple. Each owner files their own Modelo 210 on their 50% share of the imputed income:

• €1,100 imputed income × 50% share = €550 each
• €550 × 24% = €132 per owner per year
• Total household tax: €264 per year, the same as a sole owner — but two separate filings, and usually two separate gestoría fees.

Where ownership is split between an EU and a non-EU resident, for example an Irish citizen and a UK citizen buying jointly, each owner is taxed on their share at their own residence rate. The two halves are not blended.

Filing deadline

For property that is not rented out, Modelo 210 for a given tax year is filed annually, with a deadline of 31 December of the following year. Imputed income for 2025 must therefore be filed and paid by 31 December 2026. Most non-resident owners use a gestor or accountant to handle the filing. Typical professional fees run between €100 and €200 per owner per year, sometimes more for complex situations.

If the property is rented out, the regime changes. The owner files Modelo 210 quarterly on actual rental income, EU/EEA residents can deduct allowable expenses, non-EU residents cannot. The wider rental cost picture is covered on Coûts récurrents de la possession d'un bien immobilier à Tenerife.

Page connexe : Coûts récurrents de la possession d'un bien immobilier à Tenerife

Pourquoi les acheteurs sont-ils souvent confus au sujet des taxes à Tenerife

Les acheteurs entendent souvent des raccourcis généraux tels que “ prévoyez 10%” sans vraiment comprendre ce que cela implique. Cela peut être utile comme règle de planification approximative, mais ce n'est pas la même chose que de comprendre quels coûts sont des coûts d'achat ponctuels et quels sont les coûts de possession continus.

Les points de confusion les plus courants sont :

• penser que le prix d'achat est le budget réel
• ne pas comprendre que les ventes de revente et les achats de constructions neuves sont imposés différemment
• traiter la taxe annuelle des non-résidents comme faisant partie de la facture d'achat plutôt que comme une question de propriété
• en supposant que toutes les directives génériques d'Espagne s'appliquent directement à Tenerife sans vérifier le cadre fiscal des Canaries

Il y a aussi un point technique dont il faut être conscient. Dans certains cas, les règles fiscales espagnoles peuvent se baser sur une valeur de référence plutôt que sur le prix d'achat déclaré. Ce n'est pas quelque chose que la plupart des acheteurs doivent intégrer dans un calcul budgétaire rapide, mais c'est une des raisons pour lesquelles les règles fiscales ne doivent pas toujours être traitées comme une simple question de prix affiché.

Résumé fiscal rapide

• Pour la plupart des achats de revente à Tenerife, la principale taxe à prévoir pour les acheteurs est la taxe de 6,5% de transfert dans le cadre des Canaries.
• Les achats de biens neufs ne devraient pas être traités de la même manière que les achats de biens de revente car la structure fiscale est différente dans le cadre de la fiscalité indirecte des Canaries.
• Non-resident owners face an annual Modelo 210 imputed-income tax filing on the property. EU/EEA residents pay 19% on the imputed income; UK and other non-EU residents pay 24% post-Brexit. The filing is per owner, not per property.
• ITP is filed via Modelo 600 with the Agencia Tributaria Canaria within 1 month of the notarial deed; Modelo 210 is filed with AEAT annually by 31 December of the following year.