The 57-year-old announced his decision at a press conference in the Spanish capital on Friday evening.
Calderon, who was elected to the post in 2006, had been under pressure to step down since Marca newspaper published allegations earlier this week of irregularities at the club's general assembly last month.
It is claimed that Calderon stacked a general assembly with fake delegates in December, in order to get the club's annual accounts approved.
"Against the recommendations of my board I have decided to step down from the presidency," Calderon said.
"I have committed errors but not irregularities. I go with my head held high."
The lawyer will be replaced by Vicente Boluda, who takes charge until a new presidential election can be held in the close season.
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