SUMA Alicante: IBI, Rubbish Tax and How to Pay

SUMA and Your Costa Blanca Property Bills: IBI, Rubbish and How to Pay Them

If you own a property in Alicante province — whether in Jávea, Moraira, Dénia, or any other Costa Blanca town — you will receive annual bills from SUMA, the provincial tax collection agency. Many foreign owners first encounter SUMA when a bill arrives unexpectedly or a payment deadline slips by. This guide explains exactly what SUMA collects, what IBI and basura actually cost, and how to put payments on autopilot whether you are in Spain or several countries away.

What Is SUMA?

SUMA (Gestión Tributaria de la Diputación de Alicante) is the provincial body that collects local taxes on behalf of around 139 municipalities across Alicante province. It is not the national tax authority (AEAT) — that separate body handles income tax and Modelo 210. SUMA deals specifically with local charges: IBI (property tax), IAE (business activity tax), vehicle tax, and rubbish fees.

SUMA operates offices across the province, an English-language website at suma.es, and a dedicated Foreigners' Department offering help in English, French, German and Russian, reachable by phone on 965 292 000 (Monday to Friday, 08:00–21:00; Saturday, 10:00–14:00).

IBI: Spain's Annual Property Tax

IBI (Impuesto sobre Bienes Inmuebles) is the Spanish equivalent of council tax. Every owner of a Spanish property pays it each year — there are no exemptions for non-residents.

How is it calculated?

Your bill is based on your property's valor catastral (cadastral value) — an official figure set by the Catastro directorate, typically well below market price — multiplied by the municipal tax rate (tipo impositivo) set by your town hall.

By law, the rate on urban property must fall between 0.4% and 1.1% of the cadastral value (up to 1.3% in provincial capitals such as Alicante city). Most Costa Blanca municipalities sit well within that band.

Indicative annual IBI amounts

Amounts vary by municipality. Dénia raised its IBI tipo to 1.05% for the 2024 budget year. Benissa and Moraira (within the Teulada municipality) both sit around 0.8%, making a typical villa's annual bill roughly €800–€2,500. The most reliable way to know your exact figure is to look up your property's cadastral value at sede.catastro.gob.es and multiply it by your town hall's published rate.

Who is liable?

Whoever is registered as owner on 1 January of the relevant year is liable for the full year's IBI. If you complete a purchase mid-year, the notary typically arranges a pro-rata reimbursement from the seller at completion — but the formal debt sits in the seller's name until the next January. Critically, unpaid IBI attaches to the property itself: new buyers can inherit previous owners' arrears. Always verify IBI is paid up to date before exchanging contracts.

Basura: The Rubbish Collection Fee

Alongside IBI, most municipalities charge a tasa de basura (waste collection fee). Under Spain's Ley 7/2022 de Residuos, this charge must now be ring-fenced specifically for waste management — which has prompted many town halls to bill it as a separate receipt rather than bundling it with IBI.

Typical annual amounts run from €100 to €300, varying by municipality and property size. Alicante city, for example, decoupled its basura from the IBI calendar in 2025 and now sends a separate notification between September and November, with payment due by December.

In some Costa Blanca towns the basura receipt still arrives alongside IBI; in others it comes independently. Check your specific municipality's schedule on suma.es.

When Do the Bills Arrive?

For most towns managed by SUMA, the main IBI collection window runs from approximately late July to early October. Direct-debit payers are charged automatically within that window, and receive a confirmation afterwards. Alicante city, which manages its own collection, runs on a different schedule — its 2026 voluntary payment period for IBI and basura ran to 30 June. Always confirm your municipality's exact dates each year on suma.es.

How to Pay

SUMA offers several ways to settle your bill without being physically in Spain:

• suma.es (online): Card payments accepted directly on the English-language site.
• Spanish bank partner network: Pay in person at any collaborating branch using your receipt reference.
• SUMA offices: In-person payment (by appointment) at offices across the province, including Dénia, Benissa and Jávea.
• Phone (965 292 000): Pay by card over the phone with English-speaking staff.

Setting Up Direct Debit

Direct debit (domiciliación bancaria) is the most reliable solution for absentee owners. Once registered, SUMA charges your account automatically during the collection window — no action required each year, no risk of a missed deadline.

How to set it up:

1. Log in to suma.es or visit a SUMA office and complete the SEPA direct-debit mandate for each receipt you wish to domiciliate.
2. Submit the mandate at least two months before the relevant collection period to ensure it takes effect that year.
3. Ensure your bank account details are current and your IBAN is valid. If you hold only a non-Spanish account, call SUMA directly (965 292 000) to confirm whether your country's IBAN is accepted, or consider opening a basic Spanish account.

Some municipalities offer a 3–5% discount on IBI for direct-debit payers — worth confirming with SUMA or your town hall.

What If You Miss the Deadline?

Once the voluntary payment period closes, SUMA moves to enforced collection. Surcharges apply in stages:

• 5% if you settle before SUMA formally notifies you.
• 10% once the enforcement notice is issued.
• 20% plus interest if the debt remains unpaid beyond that.

In serious cases SUMA can freeze a Spanish bank account electronically. A direct debit costs nothing to set up and removes the risk entirely.

Keeping SUMA Updated

One often-overlooked point: SUMA sends bills to the address on its records. "I didn't receive the bill" provides no protection against late-payment surcharges. Whenever your contact address changes — whether a home address or an email — notify SUMA directly so notifications reach you on time.

SUMA's Foreigners' Department (965 292 000) can update your correspondence address, confirm your receipt references, or register a direct debit over the phone in English.

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Frequently Asked Questions

Does IBI apply to non-resident owners?

Yes. IBI liability depends on ownership, not tax residency. Any property owner registered in Spain pays it, regardless of where they live.

Is IBI the same as Modelo 210?

No. IBI is a local municipal tax collected by SUMA on behalf of your town hall. Modelo 210 is the national non-resident income tax filed annually with AEAT for imputed or actual rental income. Both obligations exist independently.

Can I pay SUMA from abroad without visiting Spain?

Yes. suma.es accepts card payments online in English. You can also call the SUMA phone line (965 292 000) to pay by card. Setting up direct debit from the outset is the simplest long-term arrangement.

How do I find my property's cadastral value?

Search at sede.catastro.gob.es using your address or Spanish NIE. The value also appears on any previous IBI receipt.

What if I have never received an IBI bill?

Contact SUMA on 965 292 000 with your property address. A missing bill does not mean the tax is not owed — it may simply be going to a previous owner's address. Arrears continue to accumulate until resolved and are recoverable through enforcement.

Is basura always billed separately from IBI?

Not always — it depends on your municipality. Many Costa Blanca towns still issue a combined receipt; others have separated them. Check your specific town's schedule on suma.es or ask SUMA's Foreigners' Department.