Spanish taxes in Dénia

That is a question only the current ordenanza fiscal can answer, and we will not guess at it. What the state law does is permit it: art. 74.5 TRLRHL lets a municipality create an optional bonification for properties fitted with systems that harness solar energy for heat or electricity, subject to the installations carrying official certification. Optional means exactly that — each ayuntamiento decides whether to adopt it, at what percentage, for how many years and against what paperwork, and revises the answer annually. Send us the cadastral reference and we will read the ordenanza in force for Dénia and tell you what is actually available this year.

Spain taxes the Spanish real estate — immovable property is always taxed where it sits — but check the group before you budget. A nephew or niece inheriting from an aunt is group III, not group II: the 99 % bonification of art. 12 bis Ley 13/1997 reaches groups I and II only. For group III the Comunitat Valenciana has a separate, much smaller bonification introduced by Ley 5/2025, which its transitional provision sets at 25 % for chargeable events from 1 June 2026 and its final provision raises to 50 % from 1 June 2027. As a non-resident heir you may still apply the autonomic rules, under the second additional provision of Ley 29/1987. On the Belgian side there is no inheritance-tax treaty with Spain, so whether the Spanish tax is credited depends on Belgian domestic law — we coordinate with a Belgian adviser rather than assume it.

Only in proportion, and only if you qualify to deduct at all. The deduction of expenses under art. 24.6 TRLIRNR is open to residents of an EU Member State and of EEA states with effective exchange of tax information; if you are resident elsewhere, art. 24.1 taxes the gross rent and nothing is deductible. Where you do qualify, the expense has to be directly and inseparably linked to the income earned in Spain, which for an annual IBI receipt on a property let for part of the year means apportioning it to the days it was actually let. Since Orden HAC/623/2026 that computation is done once, on the annual return filed in the first twenty calendar days of April of the following year.

Yes — an inheritance is a transfer for IIVTNU purposes, and the heir is the taxpayer. The declaration to the Ayuntamiento de Dénia is due within six months of the death, extendable to one year if you request the extension in time (art. 110.2.b TRLRHL). The base is the land value only, computed by whichever of the two statutory methods is lower, and the town hall applies its own rate from the ordenanza fiscal. It is separate from and additional to the inheritance tax (ISD, modelo 650) that goes to the Generalitat Valenciana.