Málaga province
Spanish letters from the Costa del Sol, explained
Many Dutch people around Málaga own a second home. Collection works differently here than on the Costa Blanca: the Patronato de Recaudación Provincial handles it for some municipalities, while Marbella and Fuengirola kept their own collection. Who sends the letter determines where you file an objection.
- Marbella
- Fuengirola
- Mijas
- Benalmádena
- Torremolinos
- Estepona
- Nerja
What works differently in this region
- 01
The Patronato de Recaudación Provincial de Málaga collects for many municipalities, but not all — Marbella collects its own through Recaudación Municipal.
- 02
Non-residents pay annual IRNR (form 210) on a notional rental income, even without letting. That letter comes from the AEAT, not the town hall.
- 03
Letting to tourists in Andalusia requires registration (a VFT number); letters about this come from the Junta de Andalucía, not the municipality.
- 04
Marbella has its own history with building permits; letters about legalisation or an expediente urbanístico almost always warrant a lawyer.
Who sends you post?
- Patronato de Recaudación Provincial de Málaga
- Collects municipal taxes for much of Málaga province.
- Ayuntamiento de Marbella
- Collects its own taxes; also planning and permit files.
- Junta de Andalucía
- Regional matters: tourist letting, transfer tax (ITP), inheritance tax.
Questions from this region
I do not rent out my home, so why am I taxed?
As a non-resident you pay IRNR on a notional income from your property, calculated on the cadastral value. This applies even if the property stands empty all year.
Who issued my bill: the Patronato or the town hall?
Look at the logo and address at the top of the letter. That determines where you file an objection — filing with the wrong body does not pause the deadline.
Received a letter from this region?
Upload it and read within a minute what it says.