My wife and I became non-resident in Spain in September 2010 and in the same month we bought a plot of land and had a home built on it. The building was actully completed in February 2012 (we signed the escitura). We are still awaiting the Certificate of Habitation from the local town hall.We paid our IBI in September 2011 based on the catastral value of the plot as at 1st January 2011 (?).What other taxes are due, what will be the basis of calculation and when will they become payable?I look forward to hearing your reply and many thanks
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