Non-resident tax in Dénia

Dénia sits where the Montgó massif meets the sea, with a castle above the harbour and ferries leaving for Ibiza and Mallorca. The town has 47,261 registered residents and two very different coastlines, Les Marines, Les Rotes: the long sandy beaches running north towards Oliva, lined with low apartment blocks and villas, and the rocky coves south of the port where detached houses climb towards the Cabo de San Antonio. Add the pedanías of La Xara and Jesús Pobre inland and you have a municipality where foreign owners choose between beach, cove and countryside.

The largest groups of foreign owners come from Netherlands, United Kingdom, Belgium, Poland. Germans and Swiss have a long attachment to Les Rotes and the Montgó slopes; British, Dutch and Belgian owners are spread between Les Marines and the inland villa zones; the town itself, with its gastronomy and year-round life, draws a growing number of city-dwellers from Madrid and Valencia. Foreign purchasers account for 43.3% of sales across Alicante province. As of September 2026, the average price per square metre in Dénia is €3,354/m². Alicante-Elche (ALC) is a little over an hour to the south; Valencia's airport is a similar distance to the north, which gives Dénia owners two options.

The imputed income tax, declared on Modelo 210, is calculated on the valor catastral rather than on what you paid. Dénia's last general revaluation (ponencia de valores) took effect in 1989, one of the earliest dates still in use in the province. Because the 1.1 % coefficient for the 2023–2026 tax years applies only where values were revised with effect from 2012 onwards, Dénia homes use 2%. The practical consequence is a higher coefficient on much older, and therefore lower, values.

The Catastro statistics for 2026 give an average residential cadastral value of €41,900 in the municipality. At 2% the taxable base is modest, and the tax at 19 % for an EU or EEA resident comes to €159.22 a year for a sole owner across a full year; at the 24 % rate charged to non-EU residents it is €201.12. A villa in Les Rotes will show a much higher valor catastral on its receipt than this average, a flat in Les Marines may show less; use your own figure.

Nothing about the tax depends on use. A house closed for eleven months produces the same imputed income as one visited every weekend, because the law taxes the availability of a second home. UK owners have paid the 24 % rate since Brexit, with no deductions, and generally include the property on the SA106 foreign pages of the Self Assessment, with credit for Spanish tax paid; Irish owners keep the EU rate of 19 %; US owners pay 24 % and may also face FBAR or Form 8938 reporting on a Spanish account. For income year 2025, file at any point in the following calendar year. For the 2026 income year and later, filing opens on 1 April and closes on 31 December of the year after (Orden HAC/623/2026).

The IBI for Dénia is collected by Suma Gestión Tributaria (Diputación de Alicante), by delegation of the Ayuntamiento. Its voluntary payment period usually runs 27 July – 8 October. The urban rate for Dénia is 1.05%. A direct debit, available from a SEPA account held in your home country, is strongly advisable for anyone who is not in Dénia in the autumn, since an unpaid receipt moves straight to the enforcement stage with a surcharge.

The receipt matters for a second reason: the valor catastral it displays is the base of your Modelo 210, and the referencia catastral identifies the property on the return. Copies are available through the collector's sede electrónica, and Fiscasa retrieves the cadastral data from the address when an owner cannot find the paper.

If you let your Dénia property, the imputed income is reduced to the days it stayed at your disposal, and the rent is declared on its own Modelo 210, grouped annually since 2024. EU and EEA landlords deduct expenses in proportion to the let period and pay 19 % on the net; other landlords pay 24 % on the gross rent.

Dénia is explicitly among the Valencian towns that layer their own planning limits over the regional rules, so the compatibility of a tourist let depends on where in the municipality the home stands. Regional registration in the tourism registry is compulsory; since Decreto Ley 9/2024 a municipal urban-compatibility report is needed, the registration is valid for five years before renewal, and lets of more than ten days to one tenant are excluded from the tourist category. Since 1 July 2025 the national Registro Único de Arrendamientos number has to be shown in every advert, and platforms report to the tax administration. Unregistered lets are fined. Check the current rules each season.

• Bought this year: the tax runs from the day after the deed, pro rata; your first Modelo 210 is due next year.
• Several owners, several returns: each co-owner declares his or her share on a separate Modelo 210 with a separate NIE.
• Catching up on past years: the AEAT can go back four years; filing before it asks costs a surcharge of one per cent plus one per cent for every complete month of delay, 15 % and interest once a year has passed, and the surcharge is reduced by 25 % if paid on time once notified.
• Representative: not required for EU and EEA residents; payments can be made by transfer from a foreign account since 2023.
• Two airports: owners in the north of the Marina Alta often fly into Valencia; whichever you use, keep the IBI receipts, the deed and the yearly filing receipts together.