Tourist tax in Mogán, Gran Canaria: a guide for vacation rental owners and hosts 2025
Tassa di soggiorno a Mogán, Gran Canaria: guida per proprietari e host di case vacanza 2025
A partire dal 27 marzo 2025, è entrata in vigore nel Comune di Mogán (Gran Canaria) una nuova normativa che introduce la tassa di soggiorno per i turisti. Questa misura riguarda tutte le strutture ricettive del territorio, comprese le viviendas vacacionales (case vacanza) prenotate tramite portali online come Airbnb, Booking.com e simili.
Come si chiama questa legge?
La tassa è stata introdotta tramite la "Ordenanza Fiscal Reguladora de la Tasa por Estancia Turística en el Municipio de Mogán", approvata dal Comune e pubblicata nel Boletín Oficial della Provincia di Las Palmas. È la prima tassa turistica municipale in Spagna, rendendo Mogán un comune pioniere nel panorama nazionale.
A cosa serve la tassa?
- Finanziare servizi pubblici e infrastrutture turistiche, tra cui trasporti, pulizia urbana, gestione dei rifiuti e promozione turistica del territorio.
- Promuovere un turismo sostenibile, bilanciando i costi derivanti dall'elevato flusso turistico con il contributo economico dei visitatori.
La tassa non grava la semplice pernotazione, ma la prestazione di servizi pubblici e attività connesse alla sostenibilità del turismo nel territorio.
Quanto si paga?
- Anno 2025: 0,15 € a persona per notte
- Anno 2026: 1,14 € a persona per notte (in base al bilancio e agli investimenti previsti)
Non sono previste esenzioni o agevolazioni, nemmeno per bambini o tipi di alloggio diversi.
Come si calcola la tassa?
La quota è stata determinata dopo uno studio dei costi imputabili all'azione turistica, che rappresentano il 44,75% della popolazione totale (inclusi turisti e lavoratori stagionali).
- Costo giornaliero totale stimato: 3.330,38 €
- Diviso per 21.575 posti mediamente occupati: 0,15 € a persona/giorno
Come si riscuote la tassa?
La tassa viene riscossa direttamente dagli host o gestori delle strutture turistiche:
- Può essere inclusa nel prezzo finale o richiesta separatamente all'arrivo
- È consigliato informare l'ospite al momento della prenotazione
Bisogna emettere una ricevuta?
Sì. Il gestore deve:
- Registrare l'importo riscosso
- Consegnare una ricevuta al cliente con la dicitura "tasa turística"
- Conservare i dati per eventuali controlli
Dove e quando si paga la tassa?
- Versamento: al Comune di Mogán tramite la Oficina Virtual Tributaria de Gestiona Mogán
- Scadenze: 1–20 aprile e 1–20 ottobre
- Strumento: modulo standard di autoliquidazione
Sanzioni per il mancato pagamento
- Recargo del 5% se in ritardo ma prima della procedura esecutiva
- Recargo del 10% o 20% se avviata la procedura esecutiva
- Sanzioni penali in casi gravi (peculato)
- Registrazione dell'alloggio
- Calcolo e riscossione della tassa
- Emissione delle ricevute fiscali
- Versamento telematico al Comune
Altre informazioni utili
- La tassa è finalista: destinata esclusivamente a servizi turistici
- Importo variabile: in base al numero di turisti e costi previsti
- Nessuna agevolazione prevista
- Oltre 48.000 persone usufruiscono dei servizi comunali, 21.574 dei quali turisti
Conclusione
La tassa di soggiorno di Mogán punta a migliorare la gestione turistica e ridurre il deficit causato dal turismo. È una misura innovativa, sostenibile e necessaria. Adeguarsi ora signi
What is IBI and the Basura Tax in Gran Canaria: A Complete Guide for Property Owners
If you are a property owner in Gran Canaria or are considering buying a home on the island, it is essential to know about local taxes. The two main property taxes are theIBI Gran Canaria and the Basura Gran Canaria Tax. These taxes are mandatory for all home and apartment owners and cover essential services such as infrastructure maintenance and garbage collection. In this guide, we will look in detail at what the IBI and Basura Tax are, how they are calculated, and when they must be paid.
1. What is the IBI in Gran Canaria?
TheIBI (Impuesto sobre Bienes Inmuebles) is a mandatory annual property tax for all property owners in Gran Canaria. It is equivalent to the property tax found in many other countries and is used to finance municipal services such as road maintenance, street lighting, and local services.
Calculation of IBI Gran Canaria
TheIBI Gran Canaria amount is based on the cadastral value of the property, which is determined by the Spanish Land Registry. The cadastral value is usually lower than the market value and takes into account factors such as the property’s location, size, and type of construction.
Each municipality applies a percentage (rate) on the cadastral value, which varies depending on the area. For example, theIBI in Las Palmas may have a different rate than in tourist locations such as Maspalomas or San Bartolomé de Tirajana.
When do you pay the IBI in Gran Canaria?
IBI is paid once a year, usually between September and November, depending on the municipality. You can payIBI Gran Canaria at municipal offices, through online platforms, or through bank direct debit, which is a convenient way to avoid delays or penalties.
What happens if I do not pay IBI?
Failure to pay IBI can result in penalties, interest on late payments, and, in the most serious cases, legal action. It is critical to payIBI Gran Canaria by the due date to avoid problems, especially if you plan to sell your property in the future.
2. What is the Basura Tax in Gran Canaria?
The Basura Tax in Gran Canaria is another local tax that covers the cost of waste collection and disposal service. This service includes the collection of household waste and its disposal at municipal treatment centers.
Basura Tax Calculation Gran Canaria
The cost of the Basura Tax varies depending on the municipality and the type of property. For residential properties, the amount depends on the size of the property or the number of housing units. In some tourist areas, such as Maspalomas, the tax may be higher for properties rented to tourists.
When do you pay the Basura Tax in Gran Canaria?
The Basura Tax is generally paid once or twice a year, with due dates that may coincide with those of the IBI. Again, you can pay the tax through the municipality or by domiciling it with a bank.
What happens if I don't pay the Basura Tax?
Failure to pay the Basura Gran Canaria Tax can result in penalties and interest. Municipalities may take recovery measures to collect any arrears, so it is important to pay this tax on time.
3. How to Pay IBI and Basura Tax in Gran Canaria.
Both taxes, IBI and Basura Tax, can be paid in different ways:
- In person at municipal offices or authorized banks.
- Online, via the municipality’s website.
- Bank Domiciliation, which is the most convenient method to avoid forgetfulness and penalties.
Many property owners in Gran Canaria choose to domicile both payments, simplifying the management of annual taxes.
4. Impact of IBI and Basura Tax on Owner's Budget.
The cost ofIBI in Gran Canaria can range from a few hundred euros for small apartments to higher amounts for villas or luxury properties. The Gran Canaria Basura Tax is generally lower, but it still must be considered as part of the property’s operating expenses.
For vacation rental owners in Gran Canaria, it is important to include these expenses in operating costs, along with utilities, maintenance, and management of tourist rentals.
5. Conclusions: Managing IBI and the Basura Tax in Gran Canaria.
TheIBI and Basura Tax are essential property taxes that every property owner in Gran Canaria must pay. Although they may seem complex, these taxes fund municipal services that improve the quality of life on the island. Before purchasing property, it is advisable to find out about local rates to avoid surprises.
In addition, it is highly recommended to domicile them with your bank to simplify payments and ensure you meet deadlines.
If you have any further questions about IBI Gran Can aria, Basura Gran Canaria Tax, or any other property-related tax issue, please contact your real estate advisor or a tax expert for assistance.
TAX RETURN FOR NON-RESIDENTS IN THE CANARY ISLANDS
TAX RETURN FOR NON-RESIDENTS IN THE CANARY ISLANDS
DO YOU HAVE PROPERTY IN GRAN CANARIA AND ARE BEHIND ON YOUR NONRESIDENT TAX RETURN AND DON'T KNOW HOW TO FIX IT?
DO YOU HAVE COMMUNICATION PROBLEMS BECAUSE YOU DON'T SPEAK SPANISH AND DON'T KNOW HOW TO FILE A TAX RETURN AND WHO TO CONTACT?
We are experts in Property Tax Management in Gran Canaria
PROPERTY TAXES IN THE CANARY ISLANDS FOR NON-RESIDENTS
Many real estate investors who buy in Spain or the Canary Islands are unaware that they automatically become liable to pay local tax taxes.
If you are looking for assistance on Tax Management of your property in Gran Canaria, we are here to help you. We’ll take care of everything, you’ll just have to send us all the documentation we ask for via email.
Contact us, we will help you solve the problem before the Canary Tax Agency solves it for you!
Impuesto sobre la Renta de no Residentes (IRNR) is the income tax for all those who do not reside in Spanish territory, but have obtained income from real estate in Spanish territory.
WHEN YOU HAVE TO FILE YOUR TAX RETURN
IF YOU ARE A NON-RESIDENT OWNER WHO RENTS YOUR PROPERTY TO TOURISTS OR RESIDENTS
(Who rents it out to third parties)
Rental income, i.e., from Short Rent or Long Term Rent if you are not a resident of Spain, must be declared using Form 210 in the first twenty calendar days of January, April, July and October with respect to income whose accrual date is within the previous calendar quarter. In this case you will also have to file Form 420 and Form 425
IF YOU ARE A NON-RESIDENT OWNER WHO USES YOUR PROPERTY FOR PERSONAL USE
(Without renting it to a third party)
Imputed income from Urban Property: if the property has been vacant at any time during the year, Form 210 must be filed for that period. The return must be made during the calendar year following the accrual date.
INCOME FROM THE SALE OF REAL ESTATE
Within a maximum of 3 months after the period of one month from the date of transfer of the property has elapsed, Form 210 must be submitted
FAILURE TO DECLARE THE ABOVE TAX OBLIGATIONS CAN LEAD TO 95% PENALTIES FROM THE TAX AGENCY
Purchase our limited-offer service now, which includes YOUR NON-RESIDENT'S INCOME STATEMENT AND TAX PAYMENT SERVICE
CONTACT US NOW FOR YOUR STATEMENT
Don’t wait for the Canary Tax Agency to solve the problem. Contact us now and we will help you solve the problem.
Make your economic choices reflect what really matters to you!
-
Calle Green nº1
Complejo MANGOLF VILLAS C.P.35106
Salobre Golf-Maspalomas-Gran Canaria
Canary Islands-Spain - info@propertyforsalegrancanaria.com
- +34 635632009
- +39 3518711203
DEDUCTIBLE EXPENSES VIVIENDA VACACIONAL
WHAT ARE THE TAX DEDUCTIONS FOR THOSE WHO HAVE A VACATION HOME WITH A REGULAR VIVIENDA VACACIONAL LICENSE IN THE CANARY ISLANDS?
There are many people who ask me this question during telephone or presidential informational interviews, so I decided to summarize them below for clarity.
MISCELLANEOUS UTILITIES.
Expenses incurred for utilities for your Vivienda Vacacional business may be deducted as essential operating costs for your business. These expenses typically include electricity bills, water bills, costs related to internet connection….but not only.
ORDINARY COSTS OF BUILDING ADMINISTRATION
Condominium administration expenses that may include maintenance of the building in which the property is located, maintenance of the gardens and swimming pool if present, and maintenance of the accounts by the administrator who in Canaria is very often represented by a company.
CLEANING FEES
Cleaning expenses, if carried out by specialized firms or contractors, can also be taken as a deduction. In fact, when professional services are used to clean the dwelling, wash linen and maintain it, the related expenses may be considered deductible.
COMMISSION OF BOOKING AND MANAGEMENT PORTALS
Of course, you will then be able to deduct all the invoices related to commissions from the various tourist booking portals, such as Booking, Airbnb, VRBO, and others that in order to provide you with visibility require you to pay a percentage of your rental income in return. This percentage will also be required of you by the eventual agency or person, company in charge of the management of your vivienda vacacional (checkin, checkout, assistance to the property and the tourist, emergency response, supervision cleaning service and property maintenance) and will also be tax deductible.
INSURANCE PREMIUM
The Vivienda vacacional law requires you to take out a specific insurance policy that covers any damages caused by tourists, to third parties, atmospheric or to the contents of the property for any eventuality. The annual premium you pay for this insurance will be deductible, according to the Personal Income Tax Law , from your taxes for the year in question.
EXPENSES FOR EQUIPMENT OR ENDOWMENT OF THE BUILDING
When you own a vacation home there are numerous details to take care of to ensure a pleasant experience for your guests. From the bathroom and bedroom linens that are always in excellent condition, unstained and of good quality, the small appliances such as mocha coffee maker, water kettle, various sized cookware and kitchen utensils that are neither ruined nor rusted. All purchases made for your business can make a difference on your income and are tax deductible.
PROMPT ACTION AND MAINTENANCE
Also eligible for the deduction are all expenses incurred for emergency work performed by professionals such as electricians, plumbers or similar, as well as minor maintenance work such as painting walls or repairing locks by a carpenter.
THIRD-PARTY SERVICES
To run your business you may need professional third parties such as accountant, lawyer, real estate agency…all fees of these professionals inherent in your vacation rental are tax deductible.
TAXES
Property taxes, such as the Urban Property Tax (IBI) and garbage collection fee (Basura), which are own municipal taxes and cover the costs associated with ownership and waste management, can be deducted from personal or business taxes.
TIP
To ensure accurate management of your expenses, you should keep invoices from service providers. However, it is important to keep in mind that the ability to deduct these expenses is limited based on the number of days you had guests.
So be sure to keep a copy of all invoices from service providers to the property and professionals who operated during the time you hosted your clients or otherwise in reference to a booking that occurred at your vacation rental.
FOR MORE INFORMATION PLEASE FEEL FREE TO CONTACT ME
