By destination · Dénia · Alicante
Podatki w Hiszpanii — Dénia
Modelo 210, ulgi w IBI, ITP i podatek od spadków (ISD) dla właścicieli nieruchomości w rejonie Dénia — wszystkim zajmuje się licencjonowany colegiado, który na co dzień mieszka na Costa Blanca.
What property owners in Dénia need to know
Dénia is the northernmost major Costa Blanca destination, with Dutch, German, Belgian and British residents dominating its foreign-buyer profile. The municipal IBI ordenanza of Dénia is one of the more complex on the coast — bonifications for family-numerosa, energy-efficient renovation and VPO each carry their own qualifying procedure documented in our KB.
Top services for Dénia
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 Dénia: municipal taxes and paperwork
- Plusvalía settled with
- Ayuntamiento de Dénia
- IBI billed by
- SUMA Gestión Tributaria (Diputación de Alicante)
Municipal plusvalía (IIVTNU) when you sell
Dénia is a town of long-held second homes, many bought in the 1980s and 1990s and now moving to a second generation — and that is precisely where the plusvalía municipal bites, because the objective method multiplies the cadastral land value by a coefficient tied to the years of ownership. The Ayuntamiento de Dénia establishes the IIVTNU in its ordenanza fiscal and sets its own rate under the 30 % ceiling of art. 108 TRLRHL. On a sale the seller pays, unless the seller is a non-resident individual, in which case art. 106.2 TRLRHL makes the buyer the substitute taxpayer. On an inheritance the heir pays and the deadline is six months from the death, extendable to a year on request (art. 110.2.b) — a deadline that is missed constantly when the heirs live abroad.
Plusvalía calculator →The 3 % retention and modelo 211
When a non-resident sells in Dénia the buyer withholds 3 % of the price and pays it to AEAT on modelo 211 within roughly a month of the deed; the seller settles the real capital gain on modelo 210 at 19 % (EU/EEA) or 24 %. Dénia's long ownership periods make the refund scenario the norm rather than the exception, because the taxable gain is calculated against an acquisition value that also absorbs the transfer tax, notary and registry costs originally paid and any documented improvements. Two practical conditions govern whether that refund arrives: the buyer's modelo 211 must actually have been filed and stamped, and the seller must be current with the deemed-income modelo 210 returns for the years the property was held.
Guide: selling as a non-resident →IBI: the annual bill and who issues it
Dénia's IBI is assessed and collected by SUMA Gestión Tributaria on behalf of the ayuntamiento under the delegation art. 7 TRLRHL permits, so the receipt, the payment plan and the direct debit are all SUMA's — but the rate itself is decided by the Ayuntamiento de Dénia each year in its ordenanza fiscal and can move from one budget to the next. Read the current one rather than relying on what a neighbour paid. The structural rules are national: IBI accrues on 1 January (art. 75 TRLRHL) and is owed in full by whoever owns the property that day, and unpaid receipts attach to the property under art. 64.1 TRLRHL, which is why arrears surface at the notary during the pre-completion checks and get settled out of the sale proceeds.
IBI calculator →NIE and empadronamiento
Heirs are the group that most often arrives in Dénia without a NIE, and they need one before anything can be signed: the acceptance of inheritance, the modelo 650 and the plusvalía declaration all require it. The application is the EX-15, €9.84 on form 790 code 012, at a consulate abroad, by appointment in Alicante province, or through a representative under a power of attorney that names the procedure — the usual route when several heirs live in different countries. Empadronamiento is a different register kept by the Ayuntamiento de Dénia and only applies to people habitually living in the municipality (Ley 7/1985); it has no bearing on an inheritance file and is not needed to obtain a NIE (RD 1155/2024 art. 205.1).
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 Dénia
Does Dénia offer an IBI bonification for installing solar panels?
Dénia's IBI ordenanza historically includes a bonification for energy-efficient installations (solar panels, geothermal, A-rated equipment) on residential property. The exact percentage and duration are set annually in the ordenanza fiscal — we always verify current values from the Dénia 2022-2025 compendio in our KB before quoting a client.
Cross-border inheritance: my Belgian aunt left me her Dénia villa. ISD where?
Spain on the Spanish real estate (always — situs principle for immovable property). Comunidad Valenciana ISD applies with the autonomic 50 % bonification on quota for grupo II direct family. Belgium also taxes the worldwide inheritance and credits the Spanish ISD paid (per EU coordination, no formal treaty needed for inheritance double-taxation in this corridor).
Dénia rental income with the high municipal IBI — can I net the IBI fully?
For EU/EEA residents under modelo 210 rental regime, IBI is deductible proportional to the days the property was rented during the quarter being declared (not 100 % unless rented 100 % of the period). We compute the daily-prorated IBI for each modelo 210 filing.
We inherited a Dénia apartment. Is there a plusvalía to pay, and by when?
Yes — an inheritance is a transfer for IIVTNU purposes, and the heir is the taxpayer. The declaration to the Ayuntamiento de Dénia is due within six months of the death, extendable to one year if you request the extension in time (art. 110.2.b TRLRHL). The base is the land value only, computed by whichever of the two statutory methods is lower, and the town hall applies its own rate from the ordenanza fiscal. It is separate from and additional to the inheritance tax (ISD, modelo 650) that goes to the Generalitat Valenciana.
Recent regulatory changes
Dénia's 2022 IBI ordenanza compendio (the version indexed in our KB) consolidated bonification categories that have been carried into 2025 with minor numerical updates. The town hall participated in the CV digital invoicing rollout for modelo 600 telemática.