Selling property in Spain as a non-resident: taxes, costs and steps (2026)

By Nick Van de Velde · Last updated: 11 September 2026 · Reading time: 3 min

If you live outside Spain and sell a Spanish property, the Spanish tax office treats you as a non-resident. That changes three things about your sale: the buyer legally withholds 3% of the price, your profit is taxed at 19% (for EU/EEA residents), and there’s a bit more paperwork. None of it is a problem, if you know it in advance. This guide lays it all out; the detail guides go deeper per topic.

The three tax items

1. The 3% retention. The buyer must withhold 3% of the sale price and pay it to the tax office within a month (modelo 211). So at the notary you receive 97%. This is not an extra tax but an advance: if your actual tax is lower, you claim back the difference via modelo 210, within 4 months of the sale. Budget about a year for the refund. Full details in the retention guide.

2. Capital gains tax: 19% on your profit. Profit is the sale price minus your acquisition value, and that acquisition value may be increased with your original purchase costs and with invoiced improvements (a new kitchen with an invoice counts, a freshen-up without one doesn’t, and financing costs never do). Selling costs come off as well. Sold without a gain? Then the tax is zero and you claim the full 3% back. If you live in the EU or EEA and this was your main home, reinvesting in a new main home can (partly) exempt the gain, and for purchases between 12 May and 31 December 2012 half the gain is exempt.

3. The plusvalía. A municipal tax on the increase in urban land value, calculated on the cadastral land value and your years of ownership. Every town sets its own rate (legal maximum 30%). Selling at a loss? Then there’s likely no plusvalía, but you have to prove the loss yourself with both deeds. The declaration is due within 30 working days of the sale.

The steps, from decision to notary

1. Valuation and pricing on real sale figures, not on hope.
2. Gather documents: title deed, valid energy certificate (required before you advertise), IBI bill, community debt certificate, and if you rented out, your VT registration.
3. Marketing and negotiation, with a multilingual dossier for international buyers.
4. Reservation and arras contract: the buyer commits with a deposit, usually 10%.
5. The notary: deed, payment, keys, and the 3% retention.
6. After the sale: plusvalía declaration (30 working days), modelo 210 (4 months) and the refund.

From offer to notary this usually takes 2 to 4 months.

Do you have to come to Spain?

No. With a notarial power of attorney (poder notarial) a lawyer or trusted person can sign everything locally, up to and including the deed. You arrange the power of attorney at a notary in your home country (with apostille) or at a Spanish consulate. Many of my clients sell entirely remotely; I’m their eyes and hands on the ground.

Start honestly: know what you’ll keep

The biggest mistake I see: sellers plan with the sale price instead of the net figure. Request the free valuation: I’ll come by, work through all costs and taxes on official data, and put your net figure on paper. That way you decide with real numbers.

Questions about this

Further reading

• What does it cost to sell a house on the Costa Blanca? The full list (2026)
• The 3% retention when selling in Spain: how to claim it back and how long it takes
• The energy certificate when selling: required before you advertise, and how to sort it
• Selling your property in Calpe: the real figures, the costs and the pitfalls