By destination · Calpe / Calp · Alicante
Fiscalité espagnole à Calpe / Calp
Modelo 210, bonifications d'IBI, ITP et ISD pour les propriétaires à Calpe / Calp — le tout géré par un colegiado agréé qui vit à l'année sur la Costa Blanca.
What property owners in Calpe / Calp need to know
Calpe (Calp en valencien) se situe entre Altea et Benidorm et partage le profil premium néerlandais/allemand/belge d'Altea, combiné à un parc d'appartements plus important à côté des zones de villas. La part d'acheteurs étrangers dépasse les 50 %. La conformité location saisonnière via VUT et le Modèle 210 trimestriel rythment le calendrier fiscal local — typique des propriétaires français alternant entre usage propre l'été et location en basse saison.
Top services for Calpe / Calp
Regional tax framework
- ITP general rate
- 9%
- ITP reduced rate (vivienda habitual)
- 6%
- AJD (stamp duty)
- 1,4%
- ISD bonification grupo I/II
- 50%
- 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 fiscal before any filing.
In Calpe / Calp: municipal taxes and paperwork
- Plusvalía settled with
- Ayuntamiento de Calp / Calpe
- IBI billed by
- SUMA Gestión Tributaria (Diputación de Alicante)
Municipal plusvalía (IIVTNU) when you sell
Calpe mixes seafront apartment blocks with villa urbanisations behind the Peñón, and the plusvalía municipal behaves very differently across the two: the IIVTNU taxes the land only, so the base on a flat with a small notional share of plot bears no relation to the base on a house with 800 m² of garden, even at the same sale price. The Ayuntamiento de Calp levies the tax under its own ordenanza fiscal and fixes the rate within the 30 % ceiling of art. 108 TRLRHL. The seller is the taxpayer, replaced by the buyer as substitute whenever the seller is a non-resident individual (art. 106.2 TRLRHL). Both statutory methods — objective and real gain — have been available since RDL 26/2021 and the taxpayer applies the cheaper.
Plusvalía calculator →The 3 % retention and modelo 211
The 3 % retention is a state rule, so it applies in Calpe exactly as everywhere else: the buyer withholds 3 % of the price, files modelo 211 with AEAT within about a month of the deed, and hands the seller the stamped copy. The seller declares the gain on modelo 210 — 19 % for EU/EEA residents, 24 % otherwise — normally within three to four months, and either pays the difference or claims the refund. What trips up sellers in Calpe specifically is co-ownership between spouses of different residence status: if one spouse is Spanish-resident and the other is not, only the non-resident share attracts the 3 % retention and the modelo 210, while the resident spouse declares their half in the Spanish IRPF instead.
Guide: selling as a non-resident →IBI: the annual bill and who issues it
IBI in Calpe is billed through SUMA Gestión Tributaria, the Diputación de Alicante body to which the ayuntamiento delegated collection under art. 7 TRLRHL, while the Ayuntamiento de Calp keeps the power to fix the rate and the bonifications in its annual ordenanza fiscal — including environmental reliefs for solar installations, which several Marina Alta towns have introduced on different terms. Do not assume the version you read three years ago is still in force; ordenanzas are re-approved every year. The rest is standard: accrual on 1 January (art. 75 TRLRHL) against the owner of record, the whole year owed by that owner regardless of a later sale, and unpaid receipts following the property itself under art. 64.1 TRLRHL. Direct debit through a Spanish account is the only reliable arrangement for an owner living abroad.
IBI calculator →NIE and empadronamiento
The NIE comes first in any Calpe purchase — no NIE, no escritura and no modelo 600. It is the EX-15 form, the €9.84 fee on 790/012, resolved within five days, applied for by appointment at the Oficina de Extranjería or an authorised police station in Alicante province, at a consulate abroad, or by a representative holding an express power of attorney. Empadronamiento is separate and municipal: the Ayuntamiento de Calp maintains the padrón, registration is required of anyone habitually living in the town under Ley 7/1985, and the certificate is what the ayuntamiento asks for before granting residence-linked benefits or a school place. A holiday owner who spends a few weeks a year here neither needs nor should file a padrón registration.
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 Calpe / Calp
Je loue mon appartement de Calpe en courte durée via Booking.com. Dois-je émettre des factures espagnoles ?
Pour les bailleurs non-résidents (régime Modèle 210), aucune obligation de facturation TVA espagnole ne naît sur la location saisonnière résidentielle — celle-ci est exonérée par l'art. 20.Uno.23 de la LIVA. Vous déclarez les revenus nets de la commission de plateforme ; la commission est elle-même déductible comme charge (si résident UE/EEE, donc également les propriétaires français).
Charges de copropriété à Calpe en plus de l'IBI — les deux sont-elles déductibles des revenus locatifs ?
Oui pour les résidents UE/EEE (y compris les propriétaires français) sous le régime locatif Modèle 210. Sont déductibles : IBI (au prorata des jours loués), charges de copropriété, factures payées par le bailleur, amortissement de 3 % de la valeur de construction, intérêts hypothécaires, frais de réparation et d'entretien.
J'ai vendu ma villa de Calpe en tant que résident fiscal français. Où la plus-value est-elle imposée ?
En Espagne (principe du situs pour l'immobilier sous la convention France–Espagne). L'acheteur prélève 3 % du prix de vente à valoir sur votre Modèle 210 plus-value (retenue Modèle 211). Vous déposez le Modèle 210 dans les 4 mois en déclarant la plus-value réelle (prix de vente moins coût d'acquisition incl. ITP/notaire/registre) au taux UE de 19 % et imputez la retenue de 3 %. Vous déclarez ensuite la plus-value en France (formulaire 2074-NR + 2042 C) ; la France applique la méthode d'imputation pour éviter la double imposition.
My wife is Spanish-resident and I am not. How does the 3 % retention work on our Calpe sale?
The retention follows each owner separately. The buyer withholds 3 % only on the share belonging to the non-resident co-owner and files modelo 211 for that share; that co-owner then declares their half of the gain on modelo 210 and reclaims any excess. The Spanish-resident spouse is outside the IRNR regime entirely and declares their half of the gain in the annual IRPF instead. Both halves still trigger the same plusvalía municipal with the Ayuntamiento de Calp, since that tax looks at the transfer, not at residence.
Recent regulatory changes
L'ordenanza IBI et la plus-value municipale de Calpe suivent le modèle standard CV après la réforme de la plus-value de 2021. La Conselleria d'Hisenda place Calpe sous le système télématique du Modèle 600 pour l'autoliquidation ITP/AJD.