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By destination · Jávea / Xàbia · Alicante

Spanish taxes in Jávea / Xàbia

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

Quick answer

On a Jávea purchase the buyer pays ITP at 9 %, rising to 11 % on the whole value when it exceeds €1,000,000 (art. 13.Uno Ley 13/1997), and AJD at 1.4 % on the deed (art. 14.Cuatro). If the purchase is financed, the AJD on the mortgage deed itself falls on the lender, not on you (art. 29 TRLITPAJD since RDL 17/2018).

What property owners in Jávea / Xàbia need to know

Jávea — Xàbia in valencià — has a strongly Dutch, German and British owner profile and a housing stock weighted towards detached homes, which pushes two questions to the front. The first is the purchase bill. ITP is 9 % of the value, and 11 % on the whole value when it exceeds €1,000,000, so in a villa market the higher rate is not theoretical; art. 13.Ocho even aggregates acquisitions of the same registral property from the same seller within three years so the threshold cannot be split across deeds. AJD on the purchase deed is 1.4 % and falls on the buyer; on the mortgage deed it falls on the lender. The second is succession. Spouses, children, parents and grandchildren bonify 99 % of the ISD quota (art. 12 bis), but a foreign will still has to be executed through a Spanish notary, and the group of the heir decides everything — a sibling or a nephew is not group II. The municipal layer, IBI and plusvalía, sits in the Xàbia ordenanza fiscal and is revised yearly.

Top services for Jávea / Xàbia

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 Jávea / Xàbia: municipal taxes and paperwork

Plusvalía settled with
Ayuntamiento de Xàbia / Jávea
IBI billed by
Ayuntamiento de Xàbia or SUMA: check your receipt

Municipal plusvalía (IIVTNU) when you sell

Jávea — Xàbia in Valencian — is villa country, and on a detached house with a real plot the land carries most of the cadastral value, which is what the plusvalía municipal actually taxes. The Ayuntamiento de Xàbia sets the IIVTNU rate and coefficients in its own ordenanza fiscal, subject only to the 30 % ceiling of art. 108 TRLRHL, and the tax is declared to the town hall, not to AEAT. The seller is the taxpayer, but under art. 106.2 TRLRHL a non-resident seller makes the buyer the substitute taxpayer — so a Dutch or British seller and a Spanish-resident buyer need to write the arrangement into the contract. The declaration deadline is 30 business days from the deed for a sale, six months for an inheritance.

Plusvalía calculator →

The 3 % retention and modelo 211

Jávea sales are typically high-value villas, and 3 % of a high price is a lot of money to leave sitting with AEAT. The buyer must withhold it and file modelo 211 within roughly a month of the deed; the seller then files modelo 210 on the real gain at 19 % (EU/EEA) or 24 % and reclaims the difference. On a villa the difference is often large, because the deductible side of the calculation is unusually rich: the original purchase price, the ITP or VAT paid on it, notary and registry fees, the agent's commission on the sale, and capital improvements with proper invoices. Renovations paid in cash and undocumented never make it into the gain calculation — on a Jávea villa that omission can cost more than the whole retention.

Guide: selling as a non-resident →

IBI: the annual bill and who issues it

Who bills the IBI in Xàbia is the one thing to check before you set up payment, and it is not something to assume. Delegating collection is a decision each ayuntamiento takes on its own under art. 7 TRLRHL, so within Alicante province some municipalities are billed by SUMA Gestión Tributaria and others by the town hall directly, and a municipality can change that. Read the issuing body printed on your own receipt: it tells you where the payment references, the direct-debit mandate and any objection have to go. Everything else is the ordinary regime and does not depend on who bills: the rate and the bonifications sit in the ordenanza fiscal that Xàbia approves each year, the tax accrues on 1 January against the owner of record (art. 75 TRLRHL), and unpaid amounts attach to the property itself under art. 64.1 TRLRHL, which is why arrears surface at the notary when the flat changes hands.

IBI calculator →

NIE and empadronamiento

Buying a villa in Jávea without a NIE is impossible: the notary requires it, and so does the modelo 600 that follows within one month. Apply on the EX-15 with the €9.84 fee, by appointment in Alicante province, at your consulate abroad, or through a representative under a power of attorney that names the procedure. Empadronamiento is the Ayuntamiento de Xàbia's own register and applies only to people habitually living in the municipality (Ley 7/1985). Jávea has a very large resident foreign community, and the padrón is what connects those residents to the health centre, the schools and the municipal services their taxes fund — it is also the register from which the town's official population, and therefore part of its budget, is calculated.

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 Jávea / Xàbia

Do I need to translate my Dutch will into Spanish for a Jávea property?

For probate execution on Spanish real estate, the foreign will needs an apostilled sworn translation into Spanish before the Spanish notary can process the succession. We coordinate translator + apostille + notary booking for Jávea clients with NL/DE/UK wills.

I bought my Jávea villa with a Spanish mortgage. Is the AJD deductible somewhere?

Two different deeds, two different taxpayers. Since RDL 17/2018 rewrote art. 29 TRLITPAJD, the AJD on a mortgage-loan deed is payable by the lender — so the bank, not you. The AJD on the purchase deed itself stays with you under the general rule of the same article: the acquirer of the asset is the taxpayer. That AJD is not deductible against your modelo 210 rental income; it belongs to the acquisition cost, which is where it eventually earns its keep, reducing the capital gain when you sell and file the transmission 210.

My villa is in Jávea but we use it as our main home — do I qualify for vivienda habitual ITP rate?

Not by itself. Art. 13 of Ley 13/1997 does not grant a general discount for buying a habitual home: it grants reduced rates to specific categories, and you must fall into one. Buying a first habitual home under 35, or a VPO de régimen general as a habitual home, gives 6 % where the value does not exceed €180,000 and 8 % above it, subject to the income limits of art. 4.Cuatro. Familia numerosa or monoparental, a qualifying disability, a victim of gender violence, or a VPO de régimen especial gives 3 % up to €180,000 and 4 % above. Outside those, a habitual home is taxed at the general 9 %. The habitual-home concept is the state IRPF one, and the acquisition has to be in a public deed, or formalised as one within the filing period (art. 13.Siete).

Why has my Jávea IBI never come from SUMA like my neighbours in Dénia?

Because delegating collection to SUMA is each town hall’s choice, not a provincial rule. Art. 7 TRLRHL lets a municipality hand assessment and collection to another local entity, and most Alicante municipalities have done so with SUMA Gestión Tributaria; Xàbia bills through its own municipal tax office instead. Your obligations are identical either way — 1 January accrual, the ayuntamiento’s ordenanza rate, the property liable for arrears under art. 64.1 TRLRHL — only the counter changes. Check the issuing body on the receipt and set the direct debit up with that body.

Recent regulatory changes

The figures on this page moved recently and it is worth knowing which way. Ley 5/2025 de la Generalitat took the general ITP rate on immovable property from 10 % to 9 % and AJD from 1.5 % to 1.4 %, both for chargeable events accruing from 1 June 2026; the 11 % rate for homes above €1,000,000 was already in place and was left alone. The ISD bonification for groups I and II has stood at 99 % of the quota since Ley 6/2023, and Ley 5/2025 added a group III bonification of 25 % from 1 June 2026, rising to 50 % from 1 June 2027. Nothing here comes from the Xàbia ordenanza fiscal: the IBI rate, its bonifications and the plusvalía coefficients are set by the ayuntamiento and revised annually, and we read the version in force before quoting one.

Official sources

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