Yes as a non-resident with a property on the island, you still have to pay the IBI (council tax) each year. You can set it up to be taken from your account automatically, and if you’re submitting expenses against your holiday home rental this applies as one of those expenses.

If you’ve owned for a while and didn’t realise, it’s best to get the receipts from the town hall and get them paid as they accrue interest over the years for non-payment. When you sell your property in the future, you’ll need to show the latest payment slip amongst others to prove there’s no debt against the property.