Scandinavian · Orihuela Costa
Spanish taxes for Scandinavian in Orihuela Costa
Targeted guidance for Scandinavian property owners and residents in Orihuela Costa — Modelo 210, ISD, ITP and residency planning by a licensed colegiado on the Costa Blanca.
Quick answer
Norwegian and Swedish owners in Orihuela Costa keep the favourable route: as residents of the EU or of an EEA state with tax information exchange, arts. 24.6 and 25.1.a TRLIRNR give them modelo 210 at 19 % with expenses deductible. Spanish ISD applies to the Spanish property whatever the heir's residence, with the Valencian 99 % bonification for groups I and II.
Why Scandinavian property owners in Orihuela Costa need a local specialist
Norwegian and Swedish residents form a substantial portion of Orihuela Costa's foreign-buyer base, alongside the dominant British and Dutch communities. Both NO and SE are EU/EEA (Norway is EEA, Sweden is EU), so both retain the 19 % modelo 210 rental rate and expense deductibility. Norway-Spain and Sweden-Spain treaties both assign Spanish real-estate income to Spain.
Most common services for Scandinavian clients
Specific questions from Scandinavian clients
Norway is EEA but not EU — does it affect my Orihuela Costa rental tax?
No effect at modelo 210 level. The 19 % EU/EEA rate and expense deduction depend on EEA membership with effective information exchange, which Norway has. You file modelo 210 at 19 % with all eligible expenses deducted.
Swedish exit tax + Spanish residency: do I get caught?
Sweden applies an exit tax on certain capital gains when residency ceases. Spanish residency under IRPF triggers when you spend >183 days in Spain — coordination with the Swedish Skatteverket is essential before residency change. We work with NO/SE international tax counsel where the situation is complex.
Norwegian inheritance + Spanish CV property: which CCAA bonification helps me?
Spanish ISD CV applies with the 99 % bonification for groups I and II on the Spanish property (art. 12 bis of Ley 13/1997, wording of Ley 6/2023, deaths from 28 May 2023 — declared assets, self-assessment filed before any demand) — same for Norwegian heirs as any other nationality (ISD is residence-agnostic on the heir side; what matters is grupo I/II direct family relation). Norway no longer has a national inheritance tax (abolished 2014), so Spanish ISD is the only inheritance levy.
See also: the {municipio} municipio overview
→ /destino/orihuela-costaOfficial 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