By destination · Altea · Alicante
Podatki w Hiszpanii — Altea
Modelo 210, ulgi w IBI, ITP i podatek od spadków (ISD) dla właścicieli nieruchomości w rejonie Altea — wszystkim zajmuje się licencjonowany colegiado, który na co dzień mieszka na 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 reduced vivienda habitual rates right matters. ISD planning for Dutch and Belgian estates where the Spanish villa is a major asset is a frequent ask.
Top services for Altea
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 Altea: municipal taxes and paperwork
- Plusvalía settled with
- Ayuntamiento de Altea
- IBI billed by
- SUMA Gestión Tributaria (Diputación de Alicante)
Municipal plusvalía (IIVTNU) when you sell
Altea's housing stock is weighted towards hillside plots and old-town houses, where the land is a large part of what you are buying — and the plusvalía municipal taxes precisely that land, so it lands harder here than on a coastal apartment. The Ayuntamiento de Altea establishes the IIVTNU in its ordenanza fiscal and fixes its own rate and coefficients under the 30 % ceiling of art. 108 TRLRHL. Legally the seller pays (art. 106.1.b TRLRHL), except that a non-resident seller shifts the obligation onto the buyer as substitute taxpayer (art. 106.2). Long holdings are common in Altea, and the length of ownership drives the objective method's coefficient — which is exactly why both statutory methods should be computed before the price is agreed, not after.
Plusvalía calculator →The 3 % retention and modelo 211
Altea's owners are heavily German, Dutch and Belgian, and a German tax resident selling here is treated exactly like any other non-resident: the buyer withholds 3 % of the price and remits it to AEAT on modelo 211 within a month of the deed. The gain itself goes on modelo 210 at the 19 % EU/EEA rate, with acquisition costs, improvements and the transfer taxes you originally paid deductible from the gain — which is why the purchase escritura and the old modelo 600 receipt matter so much. If the 3 % overshoots the real tax, the excess is refundable through the same modelo 210. Germany then relieves the double taxation under the 2011 Spain-Germany treaty, but that is a German-side credit; it does not reduce what Spain retains at completion.
Guide: selling as a non-resident →IBI: the annual bill and who issues it
Altea's IBI receipt is issued by SUMA Gestión Tributaria, which collects for the ayuntamiento under the delegation permitted by art. 7 TRLRHL — pay SUMA, appeal to SUMA, but read the Ayuntamiento de Altea's ordenanza fiscal for the rate and the bonifications, because those are the town hall's own annual decision. Altea also has properties classified as bienes inmuebles de características especiales, which carry a separate rate from ordinary urban housing; if your receipt looks out of line with a neighbour's, check the classification before you assume an error. And note the accrual rule: whoever is the registered owner on 1 January owes the entire year (art. 75 TRLRHL), so completion timing decides who carries the receipt, and any pro-rata between buyer and seller is a private contractual matter, invisible to SUMA.
IBI calculator →NIE and empadronamiento
For a German or Dutch buyer the cleanest route to a NIE is the Spanish consulate at home before travelling, or a notarised power of attorney that expressly covers the EX-15 so we can obtain the number while you are still abroad; in Spain it is an appointment in Alicante province, the EX-15 and the €9.84 fee. Empadronamiento at the Ayuntamiento de Altea is a different act and it is only for people who actually live in the municipality: Ley 7/1985 obliges habitual residents to register, and the padrón certificate is what unlocks the health centre, school enrolment and residence-based municipal benefits. If you are dividing the year between Altea and northern Europe, treat the padrón as a deliberate decision rather than an administrative formality — it is part of the factual picture that determines which country taxes your worldwide income.
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 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.
I have owned my Altea house for twenty years. Does that make the plusvalía bigger?
Not automatically. Under the objective method the base is the cadastral land value multiplied by the coefficient for the years held, and the statutory table caps the period at twenty years, so holding longer stops increasing the coefficient. The real-gain method, available since RDL 26/2021, uses the actual difference between purchase and sale prices apportioned to the land — on a long holding that is often the cheaper of the two, and if there is no gain at all no tax is due. The Ayuntamiento de Altea applies its own rate to whichever base you elect.
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.