Everything You Need to Know About Property Tax (IBI) and Waste Collection Fees in Southern Gran Canaria
Published in Buyer tips, Seller tips, Legal & Tax, Living in Gran Canaria
When purchasing a property, it is important to consider not only the purchase price but also the annual costs associated with ownership.
One of the most significant is the Property Tax (IBI). In municipalities such as Mogán and San Bartolomé de Tirajana, homeowners must also pay the municipal waste collection and waste treatment fee.
At Cárdenas Real Estate, we have been advising buyers and property owners in southern Gran Canaria for more than 45 years. We know that understanding these ongoing costs is essential before buying a home. That is why we have compiled the most relevant information about the IBI and waste collection fees in the area’s main municipalities, helping our clients plan their annual property expenses more effectively.
What is the IBI?
The IBI (Impuesto sobre Bienes Inmuebles) is Spain’s annual municipal property tax, payable by the owners of houses, apartments, commercial premises, garages, and land.
Each municipality sets its own tax rate, which is applied to the property’s cadastral value (valor catastral). The revenue collected is used to fund local public services such as street maintenance, public lighting, parks and gardens, and municipal safety services.
The IBI is paid annually, and the amount varies depending on the municipality.
Who is responsible for paying the IBI?
The person who owns the property on 1 January of each year is legally responsible for paying the IBI for that year.
Even if the property is sold later during the year, the municipality will continue to regard the owner registered on 1 January as liable for the tax. However, buyer and seller are free to agree on a proportional division of the annual amount as part of the purchase agreement.
One of the questions we are most frequently asked at Cárdenas Real Estate is who should pay the IBI when a property changes ownership. Although the legal position is clear, we always recommend discussing and agreeing on this point before signing the purchase deed in order to avoid misunderstandings.
How is the IBI calculated?
The calculation is straightforward:
IBI = Cadastral Value × Tax Rate
The cadastral value is an administrative valuation assigned by the Spanish Land Registry (Cadastre) and is generally lower than the property’s market value.
For example, imagine a property in Mogán with a cadastral value of €120,000.
Applying the current urban property tax rate in Mogán of 0.64%, the calculation would be:
€120,000 × 0.64% = €768
In this example, the annual IBI would be €768.
IBI and Waste Collection Fees in Mogán
Many of our clients own property in Mogán, one of the most sought-after municipalities in southern Gran Canaria. For this reason, we have prepared the following summary of the current tax rates, municipal fees, and payment deadlines.
In addition to the IBI, property owners in Mogán must also pay the annual municipal waste collection and waste treatment fee.
IBI Tax Rates
The Municipality of Mogán currently applies the following rates:
- Urban properties: 0.64%
- Rural properties: 0.90%
Waste Collection Fee
Residential properties are divided into two categories:
Type A Property
Properties with approximately up to 90 m² of usable floor area.
- Waste collection: €63.50
- Waste treatment: €18.97
- Total annual fee: €82.47
Type B Property
Properties with more than 90 m² of usable floor area.
- Waste collection: €83.55
- Waste treatment: €24.83
- Total annual fee: €108.38
Payment Schedule in Mogán
Both the IBI and the waste collection fee are generally paid in two instalments.
First Instalment
9 April – 30 June 2026
Payment includes:
- 50% of the annual IBI.
- 50% of the annual waste collection and waste treatment fee.
Second Instalment
9 September – 30 November 2026
Payment includes:
- Remaining 50% of the IBI.
- Remaining 50% of the waste collection fee.
If the total annual amount is less than €50, it is paid in a single instalment.
How to Pay or Set Up Direct Debit
Online Payment
Payments can be made quickly and securely through the municipal tax portal:
Mogán Town Hall – Online Payment of Taxes and Municipal Fees
Direct Debit
If you prefer not to worry about payment deadlines, you can set up a direct debit through the “Direct Debits” section of the municipal tax portal:
Identification via Cl@ve or a recognised digital certificate is required.
The Municipality of Mogán also offers a 2% discount on the tax amount for taxpayers who pay by direct debit, providing a small annual saving while avoiding missed payment deadlines.
If You Do Not Have a Digital Certificate
You may also visit the municipal offices in person to request a direct debit or receive assistance with the procedure:
Mogán Municipal Administration
If you have any questions regarding these procedures, the team at Cárdenas Real Estate will be happy to assist you. Many property owners, particularly those living outside Gran Canaria, appreciate having professional support to keep their local taxes up to date without unnecessary concerns.
IBI and Waste Collection Fees in San Bartolomé de Tirajana
We also handle a large number of property transactions in San Bartolomé de Tirajana, so we believe it is important to provide clear and up-to-date information about the local taxes affecting apartments, houses, bungalows, and villas within this municipality.
IBI Tax Rates
The Municipality of San Bartolomé de Tirajana currently applies the following rates:
- Urban properties: 0.57%
- Rural properties: 0.40%
Waste Collection Fee
The fee is paid every six months and varies depending on the type of property.
Apartments, Houses, Bungalows and Caravans
Six-month fee: €29.75
Detached Villas
Six-month fee: €48.08
For these purposes, a villa is defined as a detached urban dwelling that is neither grouped nor semi-detached and has a floor area exceeding 125 m².
Payment Schedule in San Bartolomé de Tirajana
First Payment Period
4 May – 31 July
Direct debit payments are collected on 31 July.
Second Payment Period
4 May – 30 October
Direct debit payments are collected on 30 October.
How to Pay or Set Up Direct Debit
Online Payment
Payments can be made through the following platform:
Online Payment of Municipal Taxes and Bills
Direct Debit
To arrange direct debit, visit the “Bank Direct Debit” section of the EMURSA electronic office:
Depending on the procedure, identification with a digital certificate or another accepted authentication method may be required.
If You Do Not Have a Digital Certificate
You can visit the EMURSA offices in person, where staff will provide assistance with setting up your direct debit:
EMURSA Offices and Citizen Services
The IBI and municipal waste collection fee are standard annual costs that every property buyer should be aware of before purchasing a home. Fortunately, they are stable and straightforward taxes once you understand how they work.
At Cárdenas Real Estate, we have prepared this guide for property owners and buyers in southern Gran Canaria, providing an easy reference for tax rates, payment deadlines, and payment methods in each municipality.
And remember, if you are a Cárdenas client and own property in southern Gran Canaria, we can also assist you in managing your direct debit payments, allowing you to enjoy your property without worrying about payment deadlines.
