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.
Quick answer
Since Spain suspended articles of the Spain-Russia treaty in 2023, an owner resident in Russia files modelo 210 at 24 % on gross rent with no expense deduction: the 19 % EU/EEA route is closed. What counts is tax residence, not passport — a Russian citizen resident in an EU state still files at 19 % with expenses.
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.
See also: the {municipio} municipio overview
→ /destino/benidormOfficial sources
- Ley 13/1997 de la Generalitat · art. 13 — tipos de gravamen de ITP (TPO)
- Ley 13/1997 de la Generalitat · art. 12 bis — bonificación del 99 % en ISD (grupos I y II)
- Ley 13/1997 de la Generalitat · art. 14 — cuota gradual de AJD
- Ley 5/2025 de la Generalitat · arts. 33 y 34 — ITP al 9 % y AJD al 1,4 % desde el 1-jun-2026
- RDLeg 5/2004 (TRLIRNR) · arts. 24 y 25 — gastos deducibles y tipos del 19 % y del 24 %
- Ley 35/2006 (IRPF) · art. 85 — imputación de rentas inmobiliarias (2 % y 1,1 %)
- RDLeg 2/2004 (TRLRHL) · arts. 7, 72 y 77 — IBI, banda de tipos y delegación de la gestión
- RDLeg 2/2004 (TRLRHL) · arts. 104, 108 y 110 — plusvalía municipal (IIVTNU)
- Orden EHA/3316/2010 · art. 5 — plazos de presentación del modelo 210