Menu
🇬🇧English
Altea · Taxes
Taxes

Taxes

Impuestos

Whether you are tax resident in Spain is decided by days, not by intentions. And that single question determines almost everything else.

Contact

Tax office (AEAT)
Agencia Tributaria, Benidorm office
Av. Beniardá 2, 03502 BenidormShow on the map
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

Opening hours

PeriodPublic opening
AEAT Benidorm, public countermornings, by appointment only
Income tax campaign (residents)spring and summer
Form 210 for own usethroughout the following year
Form 210 for rental incomequarterly

Exact periods change every year and are published in the tax calendar. Filing late brings surcharges, even where a refund is due.

Opening hours change. Please check before going: sede.agenciatributaria.gob.es

Departments and contacts

  • Agencia Tributaria (AEAT)State taxes: income, non-residents, wealth
  • SumaMunicipal taxes
  • Generalitat ValencianaInheritance, gifts, transfer tax
  • Asesor fiscalAdvice and filing — not an authority, but usually the cheaper route

The decisive question: resident or not?

  1. 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.
  2. Check the other criteriaResidence can also arise where your centre of economic interests is here, or where your spouse and minor children live here.
  3. As a residentYou declare worldwide income through Spanish income tax. Assets abroad above certain thresholds must be reported separately.
  4. As a non-residentOnly Spanish income, through form 210. That includes your own holiday home, even if it stands empty.
  5. Check the treatySpain has double taxation treaties with most European countries. They prevent double taxation, not the duty to declare in both.

Open Street View →

What is handled here

  • Form 210 — non-resident income tax, payable even for purely personal use
  • Letting — quarterly declaration of rental income
  • Selling a property — capital gains, plus a retention from the price where the seller is non-resident
  • Plusvalía municipal — the municipal land value tax
  • IBI and refuse — through Suma
  • Wealth tax — above certain thresholds, with its own rules in the Valencian Community
  • Inheritance and gifts — a regional matter, with deadlines running from the date of death

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 it is claimed retrospectively over several years.

When a non-resident sells, the buyer withholds part of the price and pays it to the tax office. If your actual gain was smaller you get the difference back — but only if you claim it.

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

Map from Google Maps

Loading it opens a connection to Google and transmits your IP address. See the privacy policy for details.

Related pages

Compiled August 2026. Tax law changes annually; this describes the system, not the rates in force. Only the AEAT is binding.