By destination · Calpe / Calp · Alicante
Spaanse belastingen in Calpe / Calp
Modelo 210, IBI-kortingen, ITP en erfbelasting (ISD) voor woningeigenaren in Calpe / Calp — geregeld door een erkende colegiado die zelf aan de Costa Blanca woont.
What property owners in Calpe / Calp need to know
Calpe (Calp in Valenciano) ligt tussen Altea en Benidorm en deelt het Nederlands/Duits/Belgisch georiënteerde premium-profiel van Altea, gecombineerd met meer appartementenaanbod naast villazones. Het aandeel buitenlandse kopers loopt boven de 50 %. De plichten rond vakantieverhuur (VUT) en het kwartaal-modelo 210 bepalen de lokale fiscale kalender — kenmerkend voor Nederlandse eigenaren die afwisselen tussen eigen gebruik in de zomer en verhuur in het laagseizoen.
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
Ik verhuur mijn Calpe-appartement kortdurend via Booking.com. Moet ik Spaanse facturen uitschrijven?
Voor niet-ingezeten verhuurders (modelo 210-regime) ontstaat bij kortlopende woningverhuur geen Spaanse btw-plicht — deze is vrijgesteld onder art. 20.Uno.23 van de Spaanse btw-wet (LIVA). U geeft de inkomsten op netto na platformcommissie; de commissie zelf is aftrekbaar als kostenpost (mits EU/EER-ingezetene, dus ook Nederlandse eigenaren).
Gemeenschapsbijdragen in Calpe bovenop de IBI — zijn beide aftrekbaar van de huurinkomsten?
Ja, voor EU/EER-ingezetenen (inclusief Nederlandse eigenaren) onder het modelo 210-huurregime. Aftrekbaar zijn: IBI (naar rato van verhuurdagen), gemeenschapsbijdragen, door de verhuurder betaalde nutskosten, afschrijving van 3 % over de gebouwwaarde, hypotheekrente, reparatie- en onderhoudskosten.
Ik heb mijn Calpe-villa verkocht als Nederlands belastingresident. Waar wordt de meerwaarde belast?
In Spanje (situs-beginsel onder het CDI Nederland-Spanje). De koper houdt 3 % van de koopprijs in op uw latere modelo 210-meerwaarde (modelo 211-inhouding). U dient het modelo 210 binnen 4 maanden in waarin u de werkelijke meerwaarde aangeeft (verkoopprijs minus verkrijgingskosten incl. ITP/notaris/kadaster) tegen het 19 %-EU-tarief en verrekent met de 3 %-inhouding. De meerwaarde meldt u vervolgens ook in uw Nederlandse IB-aangifte; Nederland past de creditmethode toe op de in Spanje betaalde belasting.
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
De IBI-ordenanza en de gemeentelijke plusvalía van Calpe volgen het CV-standaardmodel na de plusvalía-hervorming van 2021. De Conselleria d'Hisenda heeft Calpe ondergebracht in het elektronische modelo 600-systeem voor ITP/AJD-zelfaanslag.