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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.

Quick answer

Letting a Calpe home short-term is exempt from Spanish IVA as a dwelling (art. 20.Uno.23.º b LIVA) unless you add hotel-type services, in which case sub-paragraph e´ removes the exemption. The income itself goes on modelo 210: 19 % on the net rent for EU and qualifying EEA residents, 24 % on the gross for everyone else.

What property owners in Calpe / Calp need to know

Calpe — Calp in valencià — sits between Altea and Benidorm and mixes apartment stock with villa areas, which in practice means a lot of owners who let for part of the year and keep the property for themselves the rest. That split is the thing to get right, because the two halves are declared differently. The let months are rental income on modelo 210, at 19 % on the net for residents of an EU Member State or a qualifying EEA state, and 24 % on the gross for everyone else (arts. 24.6 and 25.1.a TRLIRNR). The empty months are imputed income at 2 %, or 1.1 % where the municipality has had a general cadastral revaluation take effect in the tax period or the ten preceding ones (art. 85.1 Ley 35/2006). Since Orden HAC/623/2026 the rental return is annual, filed in the first twenty calendar days of April, which ends the old quarterly rhythm. On top sit the autonomic taxes of Ley 13/1997 and, separately, the Calp ordenanza fiscal for IBI and plusvalía.

Top services for Calpe / Calp

Regional tax framework

ITP general rate
9%
ITP reduced rate (vivienda habitual)
6%
AJD (stamp duty)
1,4%
ISD bonification grupo I/II
99%
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 tax before any filing.

In Calpe / Calp: municipal taxes and paperwork

Plusvalía settled with
Ayuntamiento de Calp / Calpe
IBI billed by
SUMA Gestión Tributaria (Diputación de Alicante)

Municipal plusvalía (IIVTNU) when you sell

Calpe mixes seafront apartment blocks with villa urbanisations behind the Peñón, and the plusvalía municipal behaves very differently across the two: the IIVTNU taxes the land only, so the base on a flat with a small notional share of plot bears no relation to the base on a house with 800 m² of garden, even at the same sale price. The Ayuntamiento de Calp levies the tax under its own ordenanza fiscal and fixes the rate within the 30 % ceiling of art. 108 TRLRHL. The seller is the taxpayer, replaced by the buyer as substitute whenever the seller is a non-resident individual (art. 106.2 TRLRHL). Both statutory methods — objective and real gain — have been available since RDL 26/2021 and the taxpayer applies the cheaper.

Plusvalía calculator →

The 3 % retention and modelo 211

The 3 % retention is a state rule, so it applies in Calpe exactly as everywhere else: the buyer withholds 3 % of the price, files modelo 211 with AEAT within about a month of the deed, and hands the seller the stamped copy. The seller declares the gain on modelo 210 — 19 % for EU/EEA residents, 24 % otherwise — normally within three to four months, and either pays the difference or claims the refund. What trips up sellers in Calpe specifically is co-ownership between spouses of different residence status: if one spouse is Spanish-resident and the other is not, only the non-resident share attracts the 3 % retention and the modelo 210, while the resident spouse declares their half in the Spanish IRPF instead.

Guide: selling as a non-resident →

IBI: the annual bill and who issues it

IBI in Calpe is billed through SUMA Gestión Tributaria, the Diputación de Alicante body to which the ayuntamiento delegated collection under art. 7 TRLRHL, while the Ayuntamiento de Calp keeps the power to fix the rate and the bonifications in its annual ordenanza fiscal — including environmental reliefs for solar installations, which several Marina Alta towns have introduced on different terms. Do not assume the version you read three years ago is still in force; ordenanzas are re-approved every year. The rest is standard: accrual on 1 January (art. 75 TRLRHL) against the owner of record, the whole year owed by that owner regardless of a later sale, and unpaid receipts following the property itself under art. 64.1 TRLRHL. Direct debit through a Spanish account is the only reliable arrangement for an owner living abroad.

IBI calculator →

NIE and empadronamiento

The NIE comes first in any Calpe purchase — no NIE, no escritura and no modelo 600. It is the EX-15 form, the €9.84 fee on 790/012, resolved within five days, applied for by appointment at the Oficina de Extranjería or an authorised police station in Alicante province, at a consulate abroad, or by a representative holding an express power of attorney. Empadronamiento is separate and municipal: the Ayuntamiento de Calp maintains the padrón, registration is required of anyone habitually living in the town under Ley 7/1985, and the certificate is what the ayuntamiento asks for before granting residence-linked benefits or a school place. A holiday owner who spends a few weeks a year here neither needs nor should file a padrón registration.

Guide: how to get a NIE →

Municipal rates, coefficients and bonifications are set by each ayuntamiento in its ordenanza fiscal and revised every year, so none are quoted here. We read the ordenanza in force and confirm the exact figures before any filing.

Specific questions about Calpe / Calp

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

Normally no Spanish IVA arises, but the reason matters. Art. 20.Uno.23.º b) of Ley 37/1992 exempts the letting of buildings or parts of them destined exclusively to dwellings, and extends the exemption to garages, annexes and the furniture let with them. Sub-paragraph e´) takes the exemption away where the landlord undertakes to provide any of the complementary services proper to the hotel industry — restaurant, cleaning during the stay, linen change or the like — and that is the line a short-let operation can cross without noticing. On the income side you declare the rent on modelo 210. The platform commission is deductible only if you are resident in an EU Member State, or in an EEA state with effective exchange of tax information (art. 24.6 TRLIRNR); otherwise you are taxed on the gross.

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

Yes if you are resident in an EU Member State, or in an EEA state with effective exchange of tax information — art. 24.6 TRLIRNR opens the deduction to those residents and to no one else. It admits the expenses of Ley 35/2006 provided each is directly and inseparably linked to the income earned in Spain, which for a property let part of the year means apportioning IBI, community fees and utilities to the days actually let. One figure is worth stating precisely: art. 23.1.b) Ley 35/2006 sets the deductible amortisation at 3 % on the greater of the acquisition cost paid or the cadastral value, in both cases excluding the value of the land. Mortgage interest, repairs and conservation costs follow the same regime.

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

In Spain, where the property is. The buyer withholds 3 % of the agreed consideration and pays it over on modelo 211 as a payment on account of your tax (art. 25.2 TRLIRNR); if it is not paid in, the property itself answers for the debt. You then file the transmission modelo 210 declaring the actual gain — sale price less acquisition cost, including the ITP, notary and registry you paid on the way in — within three months of the end of the one-month period the buyer had to pay the retention, and settle against the 3 % already withheld, claiming a refund if it exceeded the tax. The rate on the gain is 19 % under art. 25.1.f) TRLIRNR, and that one does not depend on your residence. The Netherlands then relieves the double taxation under the Spain-Netherlands treaty.

My wife is Spanish-resident and I am not. How does the 3 % retention work on our Calpe sale?

The retention follows each owner separately. The buyer withholds 3 % only on the share belonging to the non-resident co-owner and files modelo 211 for that share; that co-owner then declares their half of the gain on modelo 210 and reclaims any excess. The Spanish-resident spouse is outside the IRNR regime entirely and declares their half of the gain in the annual IRPF instead. Both halves still trigger the same plusvalía municipal with the Ayuntamiento de Calp, since that tax looks at the transfer, not at residence.

Recent regulatory changes

Two state changes reach a Calpe landlord directly. Orden HAC/623/2026 replaced the quarterly rental modelo 210 with a single annual return filed in the first twenty calendar days of April of the following year, separately or grouped; its transitional provision applies the new April deadline to 2026 accruals for imputed income and for grouped rental income, and to the last calendar quarter of 2026 for rental income declared separately. On the autonomic side, Ley 5/2025 de la Generalitat takes ITP on immovable property to 9 % and AJD to 1.4 % for chargeable events accruing from 1 June 2026. IBI, plusvalía and their bonifications remain in the Calp ordenanza fiscal and are revised every year.

Official sources

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