December is a quiet month for most Costa del Sol properties. Summer guests are a memory, many owners are back home for the holidays, and the property itself waits for the new year. That quiet is exactly what makes December the right moment for a short administrative and practical review: a handful of tasks that take little time now and prevent expensive surprises in 2026.

This checklist is written for non-resident owners who manage their Spanish home from abroad. Some items have a fixed deadline before 31 December. Others simply make more sense now than in the rush of spring.

This article is for general information and does not constitute tax or legal advice. Always confirm your individual situation with a qualified asesor fiscal.

1. The deadline that matters most: imputed income tax

If you are not a Spanish tax resident and your property was not rented out in 2024, you are still expected to pay non-resident income tax (IRNR) on a notional, or imputed, income from owning it. This declaration is made with Modelo 210, and the deadline for income attributed to 2024 is 31 December 2025.

The amounts are usually modest, but the obligation exists every year, whether or not you visited the property. Unfiled years accumulate and tend to surface at the worst possible moment: when you sell. If you already work with a fiscal representative or gestor, December is the time to confirm that this year’s declaration has been filed. If you don’t, it is worth asking for advice before the deadline passes.

If your property was rented, the rules are different: rental income is declared separately, and the declaration for the last quarter of the year is due in January.

2. IBI and local taxes: check, don’t assume

The IBI (Impuesto sobre Bienes Inmuebles) is the annual local property tax collected by your town hall. Most owners pay it by direct debit, which is convenient until a bank detail changes, a debit is rejected, or a notice is sent to an address nobody checks. Unpaid IBI becomes a charge on the property and accrues surcharges.

Before the year closes, confirm that this year’s IBI and any municipal rubbish-collection charge have actually been paid, and that the town hall has a current, monitored address for future notices.

3. Home insurance: read the conditions, not just the price

Many home insurance policies renew at the start of the year. Before yours does, check three things:

Cover for water damage and storms. Autumn and winter rains are the most common cause of claims on the coast.
Conditions for unoccupied periods. Some policies limit cover if a property is empty for long periods, or require regular checks. Make sure your situation matches what the policy expects.
Rental use. If you rent your home, even occasionally, your insurer must know. A standard home policy may not cover damage caused by guests.

4. Utilities: are you paying for a home nobody is using?

Electricity bills in Spain include a fixed charge based on the contracted power (potencia contratada), which you pay whether or not you use any electricity. A home that is empty for most of the year may be paying for more power than it needs. Lowering it can reduce the fixed part of the bill, although changes are subject to conditions and sometimes a fee, so ask your supplier before deciding.

It is also a good moment to decide what stays on during the winter (fridge, alarm, router, dehumidifier) and what can be switched off, and to check that water and electricity readings make sense for an empty home. Consumption that shouldn’t be there is often the first sign of a leak or a fault.

5. Community of owners: budget and payments

If your property is in a community (comunidad de propietarios), check that your fees are up to date and whether any extraordinary payment (derrama) has been approved for the coming year. Debts with the community can delay a sale and, in some cases, limit your voting rights at meetings.

6. Keys, contacts and emergency access

Who holds a set of keys today? Who would the alarm company call if it went off on a stormy night in January? Owners are often surprised by how outdated these lists become. Update your key-holder details, your alarm contacts and the phone numbers your community administrator has on file.

7. Renting over Christmas and New Year?

The festive season brings short winter stays. Remember that since 2 December 2024, every guest in tourist accommodation must be registered with the Ministry of the Interior through the SES.Hospedajes platform, normally within 24 hours of check-in. Holiday bookings are no exception.

8. A quick physical check before the winter rains

Terrace drains and gutters clear
No new damp marks on ceilings, walls or behind furniture
Windows and terrace doors closing and sealing properly
Boiler or water heater working, with stable pressure
Alarm tested and smoke detectors working

Your December checklist at a glance

☐ Modelo 210 for 2024 imputed income filed (non-rented properties, deadline 31 December 2025)
☐ IBI and municipal charges paid; notice address up to date
☐ Insurance conditions reviewed before renewal
☐ Contracted power and winter consumption reviewed
☐ Community fees up to date; any new derrama noted
☐ Key holders and alarm contacts updated
☐ Guest registration ready for any holiday bookings
☐ Physical check done before the winter rains

Start the new year with your property under control

At Second House Solutions we help non-resident owners keep their Costa del Sol homes supervised, maintained and administratively organised, and we coordinate with your gestor or fiscal representative for anything tax-related. If you’d like to start 2026 with one less thing to worry about, get in touch.