I rent my Calpe flat short-term via Booking.com. Do I issue Spanish invoices?

For non-resident landlords (modelo 210 regime), no Spanish IVA invoice obligation arises on residential short-term rentals — they fall under IVA exemption art. 20.Uno.23 LIVA. You declare income net of platform commission as the deductible expense (if EU/EEA resident).

Calpe community fees on top of IBI — both deductible from rental income?

Yes for EU/EEA residents under modelo 210 rental regime. Deductible expenses include IBI (proportional to days rented), community fees, utilities paid by the landlord, depreciation at 3 % of construction value, mortgage interest, repairs and conservation costs.

I sold my Calpe villa as a Dutch resident. Capital gains where?

Spain. The buyer withholds 3 % of the purchase price on account of your modelo 210 ganancia patrimonial (model 211 retention). You file modelo 210 within 4 months declaring the actual gain (sale price minus acquisition cost incl. ITP/notaría/registro) at the 19 % EU rate and reconcile against the 3 % withholding.

By destination · Calpe / Calp · Alicante

Spanish taxes in Calpe / Calp

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

What property owners in Calpe / Calp need to know

Calpe (Calp in valencià) sits between Altea and Benidorm and shares Altea's Dutch/German/Belgian premium profile combined with stronger apartment stock alongside villa areas. Foreign buyer share runs above 50 % of transactions. Holiday rental compliance via VUT and modelo 210 quarterly filings dominate the local fiscal calendar.

Top services for Calpe / Calp

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 Calpe / Calp

I rent my Calpe flat short-term via Booking.com. Do I issue Spanish invoices?: For non-resident landlords (modelo 210 regime), no Spanish IVA invoice obligation arises on residential short-term rentals — they fall under IVA exemption art. 20.Uno.23 LIVA. You declare income net of platform commission as the deductible expense (if EU/EEA resident).
Calpe community fees on top of IBI — both deductible from rental income?: Yes for EU/EEA residents under modelo 210 rental regime. Deductible expenses include IBI (proportional to days rented), community fees, utilities paid by the landlord, depreciation at 3 % of construction value, mortgage interest, repairs and conservation costs.
I sold my Calpe villa as a Dutch resident. Capital gains where?: Spain. The buyer withholds 3 % of the purchase price on account of your modelo 210 ganancia patrimonial (model 211 retention). You file modelo 210 within 4 months declaring the actual gain (sale price minus acquisition cost incl. ITP/notaría/registro) at the 19 % EU rate and reconcile against the 3 % withholding.

Recent regulatory changes

Calpe's IBI ordenanza and plusvalía municipal follow the standard CV pattern post-2021 plusvalía reform. Conselleria d'Hisenda has Calpe under the modelo 600 telemática system for ITP/AJD.

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