Sandman
Commuity Fees as well as IBI and La Renta taxes will be payable on any resort with communal facilities and I don't mean the golf course, fees for this are usually separate.
Fees will tend to be higher on golf resorts as communal facilities such as pools, gardens, bins, lifts, maintenance etc. Will need to be paid for.
As an approx example of Roda Golf Resort 2 bed apartment.
Community Fees, pools, lifts, gardens etc.approx 1200 pa
EUCC Fees, Security, bins, tv etc. 450pa
Town Hall IBI, council tax 450pa
La Renta tax on second property. 400pa
Villas are not generally part of a Community but may have to contribute to other facilities.
I would guess most golf resorts would be similar fees but La Manga higher.