What is Basura tax? This tax is paid to your local authority to cover the costs of rubbish collection and disposal. It is paid twice a year and it is advisable that non-residents arrange payment by standing order from a Spanish bank account. If your property is newly constructed your local town hall may not immediately bill you for the tax. Sometimes it can take up to a year for them to send you notification, at which point they will backdate your payment to the original purchase date.
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