ENFIA is a tax that most people only ever see as an amount on an assessment notice. In reality it is calculated from the details you yourself have declared in the E9 property form. That is why an old, incorrect entry can be charging you every single year without you realising it.
For how to find and pay your assessment, see our guide. Here we explain how the amount is produced and what can reduce it.
Who pays and for which properties
The tax applies to whoever held a right over a property on 1 January of that year. If you sold in March, that year’s ENFIA is still yours. It is not only full owners who pay: co-owners share the tax, while in cases of bare ownership and usufruct the tax is split according to the right and the age of the usufructuary.
How it is calculated
The calculation is automatic, based on your E9 data. The amount depends mainly on:
- the zone value of the area
- the square metres of the main and auxiliary spaces
- the age of the building, the floor, the frontage and whether it is a detached house
- your ownership percentage and the type of right you hold
- the total value of your property holdings
This is why two neighbours with identical flats can pay different amounts.
The E9 mistakes that cost money
The ones we see most often at the office:
- storage rooms, parking spaces or semi-open areas declared as main spaces
- the wrong year of construction, which loses the reduction for age
- properties that were transferred but never removed
- an inheritance that was not declared, or declared with the wrong share
- buildings on farmland that no longer exist
Corrections are made with an amended E9 and, depending on the case, can also produce a new, lower assessment for previous years.
Reductions and exemptions
There are cases where the tax is reduced or brought to zero:
- a reduction or exemption for low-income households, with criteria covering total income, square metres and the number of family members
- a reduction for homes insured against natural disasters, provided the policy covers earthquake, fire and flood for the period the law requires
- special exemptions for small settlements or areas that have been hit by a disaster, announced each year
The percentages and the criteria have changed several times in recent years, so check what applies for the specific year before counting on a benefit.
Instalments and payment
The assessment is issued once a year and the tax is paid in monthly instalments. There is usually also the option to pay in full. Two practical points:
- if you need a tax clearance certificate, overdue ENFIA instalments will block it
- every property transfer requires an ENFIA certificate, which presupposes that the tax for previous years has been paid
What to do when the assessment arrives
- compare the amount with last year’s
- check line by line that the properties charged are actually yours
- check square metres, age and ownership percentage
- if your home is insured, check that the reduction was applied
Would you like us to go through your E9 and your assessment together? Contact us. See also our guide to checking and paying tax debts.
If you would like our office to handle it for you, see TAXGROUP services.
Frequently asked questions
I sold the property during the year. Who pays ENFIA?
The tax applies to whoever held the right on 1 January. If you sold later, that year’s ENFIA is charged to you.
I found a mistake in my E9. Can it be corrected?
Yes, with an amended E9. Depending on the case, a new assessment can also be issued for previous years.
Does insuring my home reduce ENFIA?
There is a reduction for homes insured against earthquake, fire and flood. The percentage and the conditions have changed, so check what applies for your year.
Do I need an ENFIA certificate to sell?
Yes. A property transfer requires an ENFIA certificate, which presupposes that the tax for previous years on that property has been paid.