Russian · Benidorm
Spanish taxes for Russian in Benidorm
Targeted guidance for Russian property owners and residents in Benidorm — Modelo 210, ISD, ITP and residency planning by a licensed colegiado on the Costa Blanca.
Why Russian property owners in Benidorm need a local specialist
Russian-citizen property owners in Benidorm face materially different tax treatment from EU residents after Spain's 2023 suspension of certain articles of the Spain-Russia double-tax treaty. The 19 % EU/EEA rate is no longer available; rental income is taxed at 24 % third-country rate with no expense deductions; some treaty-based reductions on dividends and interest are no longer applied. Several of our Russian-citizen Benidorm clients have restructured property holdings or sold since 2023.
Most common services for Russian clients
Specific questions from Russian clients
- How exactly does the Spain-Russia treaty suspension affect my Benidorm modelo 210?
- If you're tax-resident in Russia and own property in Benidorm, modelo 210 now applies at the 24 % non-EU/non-EEA rate on gross rental income with no expense deductions. The 19 % EU/EEA route is closed to Russian-resident owners.
- I have dual citizenship Russian + EU. Which residency rules apply?
- Spanish tax treatment depends on tax residency, not citizenship. If you're tax-resident in an EU/EEA country (regardless of holding additional Russian citizenship), you file modelo 210 under the 19 % EU rate with expense deductions. If you're tax-resident in Russia, the 24 % third-country rate applies.
- Selling my Benidorm flat as a Russian resident — capital gains rate?
- Spanish capital gains for non-residents are taxed under modelo 210 at 19 % regardless of country of residence — this rate is set by national LIRNR for capital gains and was not affected by the treaty suspension. The 3 % retention via modelo 211 applies as for any non-resident sale.