My understanding is that the rate has in recent years been 24 per cent but only of course accessed on the cadastral value of the property and is usually very small. If it has gone down to 19.5 then that is for the whole year and will be even less. It costs me more to ask the gestor to process it for me 20 euros than the actual charge which was only about 15 euros. You have to pay this whether you rent or not. It is in my opinion advisable to do the declaration and pay the tax as you are also putting on the record that you were there less than 183 days in the tax year and not liable to any other Spanish tax. Some people don’t do the declaration and don’t pay their taxes at all then just pay the 3 per cent retention when they sell and leave the country. I have read though that if you don’t make declarations Hacienda have been writing to people and might ask other questions.