Purchase tax read
Before you commit: every tax on the purchase and how the structure works over the years.
- ITP or IVA + AJD, and the costs that travel with them
- Seller’s tax position checked
- Ownership structure reviewed
Tax advisory in Spain
Spanish taxes, from the inside.
Every tax and fee that comes with buying and owning a home in Spain, explained in order and filed on time. Twenty years inside SUMA Gestión Tributaria, now on your side of the counter.
What a property really carries
Six layers of tax and cost, behind every front door.
- Purchase tax
ITP on a resale home, or IVA and AJD on a new build. The largest cost after the price, and it is calculated on the higher of the price and the Catastro reference value.
- Legal checks
Charges, embargoes and debts registered against the property, checked before any money is committed.
- Ownership and title
Who appears on the deed decides how every future tax is paid: alone, as a couple or through a company.
- Hidden buying costs
Notary, land registry, valuation and bank fees, and the 3% you must withhold if the seller is not resident in Spain.
- Annual costs
IBI and the waste collection rate, collected by SUMA in most of the province of Alicante.
- Ongoing obligations
Modelo 210 every year, rental income declarations, wealth tax where it applies, and plusvalía when you sell.
Your tax picture
One number for your year, and what it is made of.
Before anything is filed, you know what Spain may ask of you and when. That is where every engagement starts.
- 20 yearsinside SUMA Gestión Tributaria, Alicante
- IndependentNo seller, developer or agency pays for the advice
- Buyers and ownersResident or not, in English and Spanish
- Coordinated abroadI work with your adviser at home
The whole process
Every tax, in the order you meet it.
From the first offer to the day you sell. What is due at each stage, who pays it, and what I do so nothing arrives as a surprise.
- Before you buy
Know the number before you commit
- ITP 9% on a resale home
- IVA 10% + AJD 1.4% on a new build
- Catastro reference value
I calculate the purchase tax on your property, check the seller’s tax position and decide with you how to buy: alone, as a couple or through a company.
You get a pre-purchase tax read - At signing
Pay the right amount, on time
- ITP or IVA + AJD
- Notary and registry
- 3% withholding if the seller is non-resident
I prepare and file the purchase tax within its deadline, check every fee on the completion statement and make sure the 3% withholding is declared when it applies.
You get a closed, documented purchase - While you own
Every year, without chasing
- IBI and waste rate
- Modelo 210
- Rental income
- Wealth tax
I keep your calendar, file Modelo 210 for imputed or rental income, answer letters from the tax office and review your position every year, not copy last year’s.
You get year-round compliance and alerts - When you sell
Plan the exit before it happens
- Plusvalía municipal
- Capital gains tax
- 3% withheld by the buyer
I estimate both taxes in advance, check what can be deducted and recover the 3% withheld when it exceeds what you owe.
You get an estimate and a strategy
Rates shown are the general regime in the Valencian Community. Tax treatment depends on your residence, the region and your circumstances. Estimate your purchase costs →
Annual tax calendar · non-resident owner
The dates that keep your property in order.
Tax
Modelo 210 · rental income, grouped
Modelo 210 · quarterly returns
Waste collection rate · SUMA
IBI · municipal property tax
Modelo 210 · imputed income
Spanish Tax Agency (AEAT)SUMA, province of Alicante
2026 dates for a non-resident owner of one home in the province of Alicante. Your own calendar is built around your obligations and sent to you with reminders.
Preview of the tax report
What the report actually contains.
Clear analysis and practical recommendations, laid out the same way every time. Sample figures throughout.
What Spain may ask of you · sample ownerIllustrative
Modelo 210 (rental and imputed income)€2,550
IBI and waste rate€900
Other taxes on the property€4,950
Estimated annual total€8,400
Helps you decide how much Spain may ask of you in a year, before anything is filed.
Your tax year · what to file, and whenIllustrative
- Modelo 210 · grouped rental incomeJanuaryFiled by me, paid by direct debit
- Waste collection rateMarch – MaySUMA, direct debit
- IBI · municipal property taxJuly – OctoberDirect debit set before 23 September
- Modelo 210 · imputed incomeBy 31 DecemberFor the months the home was not let
Helps you decide nothing: it simply makes sure every date is met, with a reminder before each one.
Tax in two countries · rental incomeIllustrative
Tax paid in Spain (Modelo 210)€2,550
Tax due at home on the same income€4,100
Treaty credit for the Spanish tax−€2,550
Left to pay at home€1,550
Helps you decide how to claim the credit so you do not pay twice on the same euro, coordinated with your adviser at home.
Tax, line by lineIllustrative
- Rental income declared€18,400From your booking statements
- Deductible expenses−€6,200Community, IBI, insurance, depreciation
- Taxable base€12,200EU/EEA resident: expenses deductible
- Modelo 210 at 19%€2,318Plus imputed income for empty months
Helps you decide whether each amount is right, because you can see where it comes from.
A complete report, written for your situation:PDF walked through on a callWhat changes if assumptions changeStep-by-step recommendations
Services
Start where your situation actually is.
Annual compliance
Year-round care for owners: filings, deadlines and letters from the tax office.
- Modelo 210, rental and imputed income
- Deadlines tracked, reminders sent
- Representation and correspondence
- Outstanding filings put right
Tax diagnostic
A written review of where you stand today, and what to do about it.
- Current position and risks
- Recommendations for your case
- Wealth and sale planning
Scope and fees are confirmed in writing before any work starts.
Experience makes the difference
The authority’s view, translated for you.
I spent twenty years inside SUMA Gestión Tributaria, the public body that manages local taxes in the province of Alicante, before advising buyers and owners. The value is not only knowing the rules. It is knowing how the administration actually reads them.
- Independent advice, paid only by you
- Experience from inside the administration
- Coordination with your adviser abroad
- Clear explanations in writing
Real cases
Mistakes avoided, with the numbers.
Tax regularisation
German retiree, Guardamar del Segura: three missed years of Modelo 210, regularised before any notification
Voluntary regularisation after three years of missed non-resident declarations: file closed, no penalties, and a yearly filing calendar in place.
Double taxation
Norwegian couple, Orihuela Costa: coordinating tax on two rentals
A Spanish and Norwegian filing mismatch was corrected for two rental apartments, then a coordinated calendar was put in place.
Tax structure
Dutch investor, Orihuela Costa: the purchase structure decided before the arras
Restructured the purchase vehicle before signing the arras — only possible because the tax specialist was involved before the agent was chosen.
Quick answers
The questions I am asked most.
General information only. Your own position is confirmed once I review your documents.
Can I work with my tax adviser at home?
Yes. Working alongside an adviser in your own country is normal, and coordinating directly with them is part of the service, so the same income is not taxed twice.
What is Modelo 210, and does it apply to me?
It is the Spanish non-resident income tax return. Whether it applies to you, in which form and how often depends on your residence and on how the property is used. Establishing that is one of the first things I check.
I am behind on Modelo 210. Can you help?
Yes. Outstanding filings are a common starting point. Regularising before the tax office contacts you means reduced surcharges and no penalty, so it is worth moving quickly.
What tax do I pay when buying a new build?
A new home bought from the developer pays VAT (IVA) and stamp duty (AJD) instead of transfer tax (ITP). In the Valencian Community that is 10% IVA plus 1.4% AJD; a resale home pays 9% ITP. Special reliefs are reviewed case by case.
I let the property. Does that change things?
Yes. Letting changes both what is declared and when. Long-term and short-term letting are not treated the same, and regional rules can apply.
Does wealth tax apply to me?
Thresholds and reliefs vary by region and by circumstance. I review your asset position in Spain and tell you whether it applies and what can be done.
What documents do you need from me?
Usually the deed or the draft contract, your latest IBI receipt and any previous Modelo 210 returns. I send you a short list tailored to your case after the first call.
Will you tell me exactly what I will pay?
Yes. The review sets out your obligations and a figure for each, built from your own documents.
What is not included?
A tax review is not legal representation, a valuation or a survey. Where something falls outside the scope, I say so and tell you who should handle it.
What does it cost?
Scope and fees are confirmed in writing before any work starts.
Your peace of mind starts here
Know the number before the letter arrives.
Look ahead, plan, and avoid the surprises. No commitment.