Taxes

Contact

Tax office (AEAT): Agencia Tributaria, Administración de Benidorm
Av. Beniardá 2, 03502 BenidormShow on the map
Telephone: +34 965 86 04 11
Information and appointments: +34 91 333 5 333 (AEAT, national line)
Online office: sede.agenciatributaria.gob.es
Local taxes: Property tax, refuse and vehicle tax go through Suma, not the AEAT
Advice: A gestoría or asesor fiscal — for anything beyond the standard cases

Times and deadlines

Procedure	When / how long
AEAT Benidorm, public counter	Monday to Friday 9:00–14:00; appointment (cita) recommended
Income tax campaign (residents)	spring and summer
Form 210 for imputed income on your own property	tax year 2025: throughout 2026; from tax year 2026: 1 April to 31 December of the following year
Form 210 for rental income	annually; from tax year 2026: 1–20 April of the following year

Exact periods change every year and are published in the tax calendar. Late filing with an amount payable brings surcharges (1% plus 1% for each full month of delay).

Opening hours change. Please check before going: AEAT oficinas

Departments and contacts

Agencia Tributaria (AEAT)State taxes: income, non-residents, wealth
SumaMunicipal taxes
Agència Tributària Valenciana (ATV)Inheritance, gifts, transfer tax; for non-residents, inheritance and gifts go through the AEAT
Asesor fiscalAdvice and filing — not an authority, but usually the cheaper route

The decisive question: resident or not?

Count 183 daysSpend more than 183 days in Spain in a calendar year and you are tax resident. Short absences count towards the total rather than interrupting it — unless tax residence in another country is proven (Art. 9 Ley IRPF).
Check the other criteriaResidence can also arise where your centre of economic interests is here, or where your spouse and minor children live here (a rebuttable presumption).
As a residentYou declare worldwide income through Spanish income tax. Assets abroad must also be reported on form 720 once they exceed €50,000 per asset type (accounts, securities, property).
As a non-residentOnly Spanish income, through form 210. That includes your own holiday home, even if it stands empty.
Check the treatySpain has double taxation treaties with most European countries. They prevent double taxation, not the duty to declare in both.

What is handled here

Form 210 — non-resident income tax, payable even for purely personal use
Letting — annual declaration of rental income (since tax year 2024)
Selling a property — capital gains; where the seller is non-resident, the buyer withholds 3% of the price (form 211)
Plusvalía municipal — the municipal land value tax; who assesses it (Suma or the town hall) — ask beforehand in each case
IBI and refuse — through Suma
Wealth tax — above certain thresholds, with its own rules in the Valencian Community
Inheritance and gifts — Agència Tributària Valenciana; the AEAT where the deceased or the heir is non-resident. ATV deadline: 6 months from the date of death, extendable by 6 months on request

What to bring

NIE and passport or identity card
The cadastral reference of the property, from the IBI bill
Purchase contract or escritura
For letting: income and deductible expenses, documented
For a sale: purchase price, sale price, notary and agency costs
Digital certificate for filing through the online office

The documents required change with the rules. Current list: sede.agenciatributaria.gob.es

Good to know

This page explains; it does not advise. Tax depends on individual circumstances and mistakes are expensive. For your own situation a tax adviser or gestoría is the right route — the cost is usually far below that of a surcharge you did not see coming.

Your own home is taxed even when empty. Non-residents are attributed a notional income calculated from the cadastral value. This surprises many people — and the tax office can assess it retrospectively until the limitation period expires.

When a non-resident sells, the buyer withholds 3% of the price and pays it to the tax office (form 211). If the amount withheld exceeds the tax, the difference is refunded — through form 210, filed within the three months that follow the first month after the sale.

Fees and charges

Rates are set by law, change annually and vary by type of income. Non-residents from the EU are taxed at a different rate from those outside it. Current figures are at sede.agenciatributaria.gob.es.

Frequently asked questions

I am only here in summer. Do I have to declare anything?

If you own property here, yes — form 210, annually. Even without letting it and without income.

Do arrival and departure days count?

The 183-day rule counts days of presence; short absences do not automatically interrupt the count. Borderline cases belong in expert hands.

I already pay tax in my home country.

The double taxation treaty prevents the same income being taxed twice. It does not relieve you of declaring in both countries.

What is the difference between IBI and form 210?

IBI is the municipal property tax, collected by Suma. Form 210 is the state income tax for non-residents. They apply side by side.

Map

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Suma — IBI, refuse and vehicle tax
Digital certificate — required for filing online
Owners’ association — service charges and levies

Compiled October 2026. Sources: office and hours AEAT oficinas; telephone AEAT teléfonos; form 210 deadlines AEAT modelo 210, Orden HAC/623/2026; surcharges Ley 58/2003, art. 27; residence AEAT residencia; form 720 AEAT modelo 720; retention on sale AEAT modelo 211; inheritance and gifts ATV herencias, AEAT sucesiones; IBI via Suma BOE-A-2024-12911. Tax law changes annually; this describes the system, not the rates in force. Only the AEAT is binding. Phone numbers without an official source reflect the position in October 2026; please check before calling.