By destination · Benidorm · Alicante

Spanish taxes in Benidorm

Modelo 210, IBI bonifications, ITP and ISD for property owners in Benidorm — handled by a licensed colegiado who lives the Costa Blanca.

What property owners in Benidorm need to know

Benidorm concentrates a high share of British, Dutch, Norwegian and Swedish second-home owners alongside a smaller but established Russian community. The town's apartment-block density and the prevalence of holiday-rental units make modelo 210 quarterly filings the standard rhythm here — pure imputed-income filings (1.1 %/2 %) cover a minority. Benidorm's IBI ordenanza is tighter than Torrevieja's, with fewer optional bonifications.

Regional tax framework

ITP general rate
10%
ITP reduced rate (vivienda habitual)
8%
AJD (stamp duty)
1,5%
ISD bonification grupo I/II
50%
Autonomic law reference
Ley 13/1997 CV

These rates reflect the autonomic (CCAA) framework in force at the time of writing. Municipal IBI rates and bonifications are set separately by each ayuntamiento and we confirm the current figures from the latest ordenanza fiscal before any filing.

Specific questions about Benidorm

I rent my Benidorm apartment on Airbnb. Do I need a tourist licence in Comunidad Valenciana?
Yes. Comunidad Valenciana requires a vivienda de uso turístico (VUT) registration with Turisme CV before legally renting for periods under 30 days. The town hall enforces this jointly with Conselleria. Filing modelo 210 quarterly on the rental income does not exempt you from the licensing side; the two regimes operate in parallel.
Is Benidorm a good base for becoming a Spanish tax resident?
Tax residency under Spanish IRPF triggers when you spend >183 days in Spain or your centre of economic interests sits in Spain. Benidorm itself is fiscally neutral on that decision — the tax regime that applies is national IRPF + autonomic CV brackets. We model both scenarios (UK resident with Spanish property vs Spanish resident) before any client makes the move.
I'm a Russian citizen with a Benidorm apartment. How does the suspended Spain-Russia treaty affect me?
Spain suspended the application of certain articles of the Spain-Russia double-tax treaty in 2023. In practice, Russian-resident property owners now file modelo 210 at the third-country rate of 24 % on rental income with no expense deductions, and benefit from no treaty reduction on dividends or interest sourced from Spain. We've helped several Benidorm Russian-citizen clients restructure or sell since suspension.

Recent regulatory changes

Benidorm's IBI ordenanza follows the standard Comunidad Valenciana template with limited optional bonifications compared to coastal neighbours. The municipal plusvalía was adjusted to incorporate the valor real method post-2021 Constitutional ruling. Turisme CV maintains active enforcement on VUT registrations in Benidorm.

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