At a glance
IBI (Impuesto sobre Bienes Inmuebles) is the yearly municipal tax on owning property. In most municipalities of the province of Alicante it is collected by SUMA Gestión Tributaria, the tax agency of the Diputación de Alicante. In 2026 the voluntary payment window runs from 27 July to 8 October. Direct-debited bills are charged on 1 October, and new direct-debit orders are accepted until 23 September. Alicante city and Xàbia set their own calendars. Paying after the window adds a 5%, 10% or 20% surcharge under the General Tax Law.
What IBI is, and what it is not
IBI is a local tax on owning a property. The bill comes from the collecting body of the municipality where the property sits, which across most of the province of Alicante is SUMA. It arrives whether the home is rented, used by the family or empty.
It is not income tax. A non-resident owner also files Modelo 210 with the Spanish Tax Agency (AEAT) for the income the property produces, or is deemed to produce when it is not rented. The two are paid to different administrations, on different calendars, and paying one never settles the other.
When to pay in 2026
| Item | 2026 voluntary period | Scope |
|---|---|---|
| IBI: urban, special and unbuildable-land property tax | 27 July – 8 October | Province of Alicante, except Alicante city and Xàbia |
| Solid waste collection rate (TRRSU) | 5 March – 11 May | Province of Alicante, except Alicante city, Alcoi, Dénia and Xàbia |
| Direct-debited IBI bills charged | 1 October | Bills with an active direct debit |
| Last day to set up a new direct debit for this window | 23 September | New direct-debit orders |
Source: SUMA Gestión Tributaria, 2026 taxpayer's calendar and annual payment period pages, checked on 8 October 2026.
How to pay from abroad
Most methods need the secure code (CSV) printed on the bill, so keep a copy of it. The options SUMA lists for the annual period are:
- Online, by card or Bizum, with the CSV code from the bill.
- In SUMA's online office, which requires a Spanish digital ID.
- Through online banking or the cash machines of SUMA's collaborating banks.
- By phone on +34 965 292 000 with the CSV code: Monday to Friday 08:00–21:00, Saturday 10:00–14:00.
- By direct debit from a Spanish account, set up at least 15 days before the deadline.
- In instalments, through a deferred payment or a flexible payment plan requested from SUMA.
No bill to hand? SUMA's website lets you obtain a copy of the bill by providing some personal details from it.
Annual payment period: dates, direct debit and payment methods
What a missed deadline costs
| Surcharge | Rate | When it applies |
|---|---|---|
| Recargo ejecutivo | 5% | The whole debt is paid before the enforcement order (providencia de apremio) is notified |
| Recargo de apremio reducido | 10% | The debt and the surcharge are paid within the deadline given in the enforcement order |
| Recargo de apremio ordinario | 20% | In any other case, plus late-payment interest |
The surcharge is calculated on the whole debt not paid during the voluntary period.
Ley 58/2003, General Tributaria — article 28 (surcharges of the enforcement period)
A short checklist for non-resident owners
- Set up a direct debit from a Spanish account before 23 September, so the bill is paid on 1 October even if you are not in Spain.
- Keep the bill or its CSV code: almost every payment channel asks for it.
- Check that the owner's name and the property on the bill match your deed.
- Keep IBI and Modelo 210 separate in your records: one is a municipal tax, the other is income tax filed with the Tax Agency.
- If you bought or sold during the year, check what the purchase contract says about who bears that year's IBI.
Sources
- 2026 Taxpayer's Calendar · SUMA Gestión Tributaria (Diputación de Alicante) · checked 2026-10-08
- Annual payment period: dates, direct debit and payment methods · SUMA Gestión Tributaria (Diputación de Alicante) · checked 2026-10-08
- Ley 58/2003, General Tributaria — article 28 (surcharges of the enforcement period) · BOE · checked 2026-10-08
- Modelo 210 — filing periods (plazo de declaración) · Agencia Tributaria (AEAT) · checked 2026-10-07
