By destination · Jávea / Xàbia · Alicante
Spansk skatt i Jávea / Xàbia
Modelo 210, IBI-rabatter, ITP och arvsskatt (ISD) för fastighetsägare i Jávea / Xàbia — allt hanterat av en auktoriserad colegiado som själv bor på Costa Blanca.
What property owners in Jávea / Xàbia need to know
Jávea (Xàbia in valencià) is dominated by Dutch buyers (~70 % of foreign transactions) with significant German and British presence. The villa-heavy profile (detached homes around 600k+ EUR are routine) makes AJD on the mortgage deed a non-trivial expense and ISD planning for inheriting heirs a recurrent consult.
Top services for Jávea / Xàbia
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 Jávea / Xàbia: municipal taxes and paperwork
- Plusvalía settled with
- Ayuntamiento de Xàbia / Jávea
- IBI billed by
- Ayuntamiento de Xàbia or SUMA: check your receipt
Municipal plusvalía (IIVTNU) when you sell
Jávea — Xàbia in Valencian — is villa country, and on a detached house with a real plot the land carries most of the cadastral value, which is what the plusvalía municipal actually taxes. The Ayuntamiento de Xàbia sets the IIVTNU rate and coefficients in its own ordenanza fiscal, subject only to the 30 % ceiling of art. 108 TRLRHL, and the tax is declared to the town hall, not to AEAT. The seller is the taxpayer, but under art. 106.2 TRLRHL a non-resident seller makes the buyer the substitute taxpayer — so a Dutch or British seller and a Spanish-resident buyer need to write the arrangement into the contract. The declaration deadline is 30 business days from the deed for a sale, six months for an inheritance.
Plusvalía calculator →The 3 % retention and modelo 211
Jávea sales are typically high-value villas, and 3 % of a high price is a lot of money to leave sitting with AEAT. The buyer must withhold it and file modelo 211 within roughly a month of the deed; the seller then files modelo 210 on the real gain at 19 % (EU/EEA) or 24 % and reclaims the difference. On a villa the difference is often large, because the deductible side of the calculation is unusually rich: the original purchase price, the ITP or VAT paid on it, notary and registry fees, the agent's commission on the sale, and capital improvements with proper invoices. Renovations paid in cash and undocumented never make it into the gain calculation — on a Jávea villa that omission can cost more than the whole retention.
Guide: selling as a non-resident →IBI: the annual bill and who issues it
Who bills the IBI in Xàbia is the one thing to check before you set up payment, and it is not something to assume. Delegating collection is a decision each ayuntamiento takes on its own under art. 7 TRLRHL, so within Alicante province some municipalities are billed by SUMA Gestión Tributaria and others by the town hall directly, and a municipality can change that. Read the issuing body printed on your own receipt: it tells you where the payment references, the direct-debit mandate and any objection have to go. Everything else is the ordinary regime and does not depend on who bills: the rate and the bonifications sit in the ordenanza fiscal that Xàbia approves each year, the tax accrues on 1 January against the owner of record (art. 75 TRLRHL), and unpaid amounts attach to the property itself under art. 64.1 TRLRHL, which is why arrears surface at the notary when the flat changes hands.
IBI calculator →NIE and empadronamiento
Buying a villa in Jávea without a NIE is impossible: the notary requires it, and so does the modelo 600 that follows within thirty business days. Apply on the EX-15 with the €9.84 fee, by appointment in Alicante province, at your consulate abroad, or through a representative under a power of attorney that names the procedure. Empadronamiento is the Ayuntamiento de Xàbia's own register and applies only to people habitually living in the municipality (Ley 7/1985). Jávea has a very large resident foreign community, and the padrón is what connects those residents to the health centre, the schools and the municipal services their taxes fund — it is also the register from which the town's official population, and therefore part of its budget, is calculated.
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 Jávea / Xàbia
Do I need to translate my Dutch will into Spanish for a Jávea property?
For probate execution on Spanish real estate, the foreign will needs an apostilled sworn translation into Spanish before the Spanish notary can process the succession. We coordinate translator + apostille + notary booking for Jávea clients with NL/DE/UK wills.
I bought my Jávea villa with a Spanish mortgage. Is the AJD deductible somewhere?
AJD on the mortgage deed in CV is paid by the bank (since the 2018 Supreme Court ruling). AJD on the purchase deed itself is paid by the buyer and is not income-tax deductible against IRNR rental income — it forms part of the acquisition cost for future capital-gains computation (modelo 210 capital gain).
My villa is in Jávea but we use it as our main home — do I qualify for vivienda habitual ITP rate?
Vivienda habitual requires effective continuous residence (Spanish tax residency + the property being your habitual home). For a reduced ITP rate in CV (6 % or 3 % on values up to €180,000) you also need to meet the familia-numerosa or under-35 condition or qualify for VPO. We verify residency proof + condition documentation before submitting modelo 600.
Why has my Jávea IBI never come from SUMA like my neighbours in Dénia?
Because delegating collection to SUMA is each town hall’s choice, not a provincial rule. Art. 7 TRLRHL lets a municipality hand assessment and collection to another local entity, and most Alicante municipalities have done so with SUMA Gestión Tributaria; Xàbia bills through its own municipal tax office instead. Your obligations are identical either way — 1 January accrual, the ayuntamiento’s ordenanza rate, the property liable for arrears under art. 64.1 TRLRHL — only the counter changes. Check the issuing body on the receipt and set the direct debit up with that body.
Recent regulatory changes
Jávea's IBI ordenanza was refreshed for 2025 to incorporate the new valor de referencia framework. The town hall publishes its ordenanza fiscal in valencià + Spanish.