Spain, similar to other mainland European countries has a much higher proportion of apartment style properties than in the UK or Ireland. When multiple proprietors share common parts of a property such as the lifts in the building, porter facilities, the building edifice, the car-park or swimming-pool there is a cost associated with the upkeep of such shared amenities.
Accordingly each proprietor is required to contribute financially to the upkeep by way of a community charge, known in Spain as ‘la comunidad’.
The amount payable varies from building to building or urbanization to urbanization but will also be determined by the property owned within the building (some properties are larger than others and therefore should pay a larger share).
For purchasers of property, an important point to note is that the purchaser of a second-hand apartment within a building or community assumes the debts and pending community charge for the previous and current years.
For this reason the seller is required to present the purchaser with a certificate of proof of payment of the community charge unless the purchaser has expressly waived this requirement.
Property owner in Spain? Need help managing non-resident and rental income tax in Spain?