If you are Non-Resident and reside in Spain you are liable to pay two types of tax annually.
- Council Tax (IBI) - Paid locally to the Town Hall, SUMA offices or via a bank
- Income Tax - Payable to Agencia Tributaria.
If you live in Spain in excess of 183 days (even if they are non-consecutive) you are considered a resident and liable for Spanish Income Tax.
Late declarations and payments will incur a fine. Property and Bank accounts are now liable to be embargoed until outstanding taxes and fines are paid.