By destination · Altea · Alicante

Spanish taxes in Altea

Modelo 210, IBI bonifications, ITP and ISD for property owners in Altea — handled by a licensed colegiado who lives the Costa Blanca.

What property owners in Altea need to know

Altea attracts a markedly different demographic from Benidorm 5 km south: Dutch, Belgian, German and French residents dominate, often retirees or remote professionals living in detached villas in Altea Hills, Sierra de Altea or central Altea. Property values run higher than Costa Blanca average, which makes ITP/AJD a meaningful expense at purchase — getting the 8 % reduced rate for vivienda habitual right matters. ISD planning for Dutch and Belgian estates where the Spanish villa is a major asset is a frequent ask.

Regional tax framework

ITP general rate
10%
ITP reduced rate (vivienda habitual)
8%
AJD (stamp duty)
1,5%
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.

Specific questions about Altea

I have Dutch tax residency but I bought a villa in Altea. Do I pay tax in NL or ES on rental?
Under the Spain-Netherlands double-tax treaty, immovable property income is taxed where the property sits — Spain. You file modelo 210 quarterly in Spain at the 19 % EU rate with expense deductions. You then report the same income in your Dutch IB-aangifte, and the Netherlands credits the Spanish tax paid (avoidance of double taxation).
My German parents want to gift me their Altea villa while alive. CV donation tax?
Inter-vivos donation of Spanish real estate triggers Impuesto sobre Donaciones, which Comunidad Valenciana applies at autonomic level. Direct family (grupo I/II) benefits from a structured CV reducción for donations of family home — exact figures depend on the donee's age, prior wealth and the donation amount. We model the donation vs inheritance tradeoff before the deed.
I work remotely from Altea for a German company 9 months/year. Am I Spanish tax resident?
If you spend >183 days in Spain or your "centre of vital interests" is Spain, you become a Spanish tax resident with worldwide income subject to IRPF + CV autonomic bracket. The digital nomad visa (Ley 28/2022) allows up to 5 years on a special reduced regime if you qualify. We always check both the residency test and the digital-nomad-visa eligibility before advising.

Recent regulatory changes

Altea's IBI ordenanza follows the CV template with bonifications for energy-efficient new construction. The Conselleria has recently tightened ISD reducción documentation requirements for inter-vivos donations of family home in CV — donee proof of residency in the home for 5 years post-donation is now standard.

Talk to a Costa Blanca specialist

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