Non-resident tax in Calpe

The Peñón de Ifach, a limestone rock rising straight out of the sea, is the landmark that sells Calpe, and the town has built around it on both sides: La Fossa beach to the north with its wall of apartment towers, the Arenal-Bol beach and the old fishing port to the south, and the salt lagoon with its flamingos in between. Behind the seafront the ground climbs quickly, and that is where the villas sit, on urbanisations such as Calp, Peñón de Ifach, Maryvilla, Gran Sol, Cucarres and Empedrola, many with a view of the rock. Officially the municipality is Calp, the Valencian form you will see on your IBI receipt. It has 27,616 registered residents.

Calpe's foreign owners are unusually mixed. The largest groups come from Netherlands, United Kingdom, Belgium, Poland. Germans, Dutch and Belgians have been strong since the 1970s, British and French owners are numerous, and the seafront flats attract buyers from Madrid and Valencia as much as from abroad. Foreigners carry out 43.3% of home purchases in Alicante province. The average asking price per square metre is €3,496/m² (September 2026). Alicante-Elche (ALC) is roughly an hour and ten minutes by car.

For a home that is not let, the Spanish non-resident tax works on an imputed income: a fixed percentage of the valor catastral, taxed as if you had received it. The percentage in Calpe is 2%. It follows from the date of the municipality's last general revaluation of cadastral values, 1996: the rule for the 2023–2026 tax years grants 1.1 % only where a general ponencia took effect from 2012 onwards and keeps 2 % everywhere else.

The Catastro statistics for 2026 show an average residential cadastral value of €57,900 in Calpe. Apply 2% and then the 19 % rate for EU and EEA residents, and the imputed income tax for a sole owner over a full year is €220.02. At 24 %, the rate for residents outside the EU and EEA, it is €277.92. A seafront flat in a La Fossa tower may be close to this average; a villa on Maryvilla with a plot and a pool will usually be above it. The valor catastral on your own receipt is the figure to use, and it is due even for a flat that stayed shut all year.

A British owner's rate has been 24 % since the UK left the EU, with nothing deductible, and HMRC expects the flat on the foreign supplementary pages of the Self Assessment, where the Spanish tax is credited. Ireland is in the EU, so Irish owners pay 19 %. For an American owner the rate is 24 %, and money kept in a Spanish bank may call for an FBAR and possibly Form 8938. Returns for income year 2025 are accepted all through the following calendar year; Orden HAC/623/2026 then fixes the window at 1 April to 31 December of the year after, starting with the 2026 income year. A reform of the imputation announced for 2027 may alter the rules.

Your IBI receipt is the document everything else hangs on. It is issued by Suma Gestión Tributaria (Diputación de Alicante), by delegation of the Ayuntamiento, which collects the tax for Calpe, and it prints the referencia catastral and the valor catastral that feed the Modelo 210. Payment in the voluntary period is normally due 27 July – 8 October. The urban rate is 0.87%.

Direct debit from a SEPA account in another country is accepted and is the one reliable way to avoid a surcharge on a receipt that arrives while you are at home. If the paper is missing, the collector's e-office issues duplicates to holders of a digital certificate; with neither receipt nor certificate, Fiscasa can retrieve the cadastral data from the address.

Calpe's seafront towers are heavily let in summer, and letting changes two lines of your return. Let days leave the imputed income, which then covers only your own-use days, and the rent is taxed on a second Modelo 210 for rental income, filed once a year since 2024: EU and EEA residents deduct expenses pro rata and pay 19 %, non-EU residents pay 24 % of the gross rent.

Since 1 July 2025 no short-term let can be advertised on a platform without a number from the national Registro Único de Arrendamientos. Underneath that national layer sits the Valencian regime: the flat must be on the regional tourism registry, and Decreto Ley 9/2024 (August 2024) had three consequences: a municipal urban-compatibility report before registration, a registration that expires after five years unless renewed, and the exclusion of any let exceeding ten days to one tenant from the tourist category. Unregistered lets can be fined, and many communities of owners in the towers have their own restrictions. Check the current rules before advertising.

• Spelling: receipts and cadastral records say Calp, the official Valencian name; the Modelo 210 identifies the property by referencia catastral, so the spelling is irrelevant.
• Day one: the imputed income is counted from the day after the deed, pro rata, and declared the following year.
• Co-owners: each files a Modelo 210 for his or her share, each with a NIE.
• Arrears: Spain can claim four years. The surcharge for filing late of your own accord starts at 1 % and grows by 1 % a month until it reaches 15 % (then interest is added); paying the resulting notice on time knocks 25 % off it.
• Paying: EU/EEA residents need no representative, and a transfer from abroad to the AEAT has been accepted since 2023.