What you need to know before selling property in Spain as a non-resident
- Selling property in Spain as a non-resident triggers a mandatory 3% retention of the sale price at the notary.
- The buyer pays the 3% to the AEAT via Modelo 211 within one month of completion.
- The seller declares actual capital gains via Modelo 210 within four months and can reclaim overpaid tax.
- Non-EU sellers pay non-resident income tax at 24%, while EU and EEA sellers pay 19%.
- Municipal Plusvalía also applies and is due within 30 working days of completion.
- A sworn energy certificate and up-to-date IBI receipts are legal preconditions to any sale.
What implications are there for selling a property as a non-resident in Spain?
Every year, thousands of non-resident owners sell property in Spain and are surprised by the layered tax obligations that follow.
Spanish tax law treats non-resident sellers differently from residents, applying a retention-at-source regime and separate reporting deadlines.
This guide sets out how selling property in Spain as a non-resident works in practice, from the notarial signing to the recovery of overpaid retention.
According to Registrars data, non-resident buyers accounted for 20% of housing transactions in Spain during 2025, and non-resident sellers followed a similarly high share as older international owners disposed of holiday homes.
The three main taxes when selling as a non-resident
A non-resident seller in Spain faces three separate obligations: the 3% retention, the non-resident capital gains tax, and the municipal Plusvalía.
Each has its own form, deadline, and beneficiary, and the notarial completion of the sale triggers each.
Legal fees, land registry and notary charges apply on top of these taxes.
The 3% retention at completion
Under article 25.2 of the Non-Resident Income Tax Act, the buyer must withhold 3% of the agreed sale price from the seller.
The buyer then pays this retention to the AEAT using Modelo 211 within one month of the notarial deed.
The retention is an on-account payment against the seller’s eventual capital gains tax, not a definitive tax.
Non-resident capital gains tax and Modelo 210
The seller must file Modelo 210 within four months of the sale to declare the actual capital gains.
Non-EU and non-EEA sellers pay 24% on the gain, while EU and EEA sellers pay 19%.
Where the 3% retention exceeds the actual tax due, the AEAT refunds the difference, typically within six to twelve months.
| Tax or fee | Base | Rate | Deadline |
|---|---|---|---|
| 3% retention (Modelo 211) | Sale price | 3% | 1 month post-completion |
| Non-resident capital gains (Modelo 210) | Actual gain | 19% EU/EEA, 24% others | 4 months post-completion |
| Municipal Plusvalía | Cadastral land value uplift | Set by each town hall | 30 working days post-completion |
| Notary and registry fees | Sale price | 0.5% to 1% | At completion |
Municipal Plusvalía: the local land value tax
Plusvalía taxes the increase in cadastral value of the urban land during the seller’s ownership.
The Constitutional Court reformed the tax in 2021, and the current calculation offers two methods, of which the taxpayer may choose the lower.
Plusvalía is due within 30 working days from completion and is paid to the town hall where the property sits.
Our detailed guide to regional property taxes in Spain explains the interaction of state, autonomous and municipal taxes.
Owners who bought during the last downturn and are selling at a modest gain often owe substantially less Plusvalía than the historical formula suggested. Our note on capital gains tax on property in Spain covers the interaction with the state tax.
Calculating the capital gain correctly
The gain is the difference between the sale price and the acquisition value, adjusted for allowable expenses.
Allowable expenses on acquisition include ITP or VAT, notary and registry fees, agent commissions and structural improvements evidenced by invoices.
Allowable expenses on sale include the agent’s commission, energy certificate cost, and legal fees.
Our detailed legal fees for buying Spanish property note are also relevant for the acquisition cost base.
Documents required before signing the sale
- Original deed of ownership (escritura pública).
- Nota simple from the Land Registry, dated within 30 days of completion.
- Last IBI receipt, evidencing the annual property tax is up to date.
- Community of owners certificates confirming no outstanding charges.
- Energy performance certificate registered with the Valencian authority.
- Cédula de habitabilidad or equivalent occupation licence for older builds.
Non-resident sellers who present a complete file at the notary typically complete in 30 to 45 days from the signed reservation contract; those with pending community charges or a defective energy certificate face significant delays.
Practical sequence for the seller
The typical sequence starts with a reservation deposit contract, followed by a private purchase contract (arras) and the notarial deed.
The buyer’s lawyer prepares the escritura de compraventa, and the notary issues an authorised copy on the day of signing.
The 3% retention is deducted from the payment received, and the seller’s lawyer then files Modelo 210 within the four-month deadline.
Handling the sale from abroad: power of attorney
Non-resident sellers who cannot travel for signing often grant a power of attorney to their Spanish lawyer.
The power is signed at a Spanish notary, at a Spanish consulate abroad, or at a foreign notary and apostilled for use in Spain.
Our guide to powers of attorney in Spain details the wording that must be included to authorise the sale, receive funds and file the tax returns.
Recovering the overpaid 3% retention
Where the actual gain is smaller than the retention, or the sale generates a loss, the seller recovers the difference by filing Modelo 210.
The AEAT normally refunds the excess within six to twelve months, provided the seller’s NIE bank account is properly identified.
Refunds where the seller has closed the Spanish bank account require an additional certificate of foreign account ownership.
Tax residency risks: the six-month trap
Sellers who spent more than 183 days in Spain during the tax year of the sale may in fact be tax residents, not non-residents.
Filing as a non-resident when Spain treats the taxpayer as resident triggers penalties and interest.
Sellers with borderline day counts should coordinate the sale with tax advice on residence status before signing.
Common mistakes when selling as a non-resident
- Signing at the notary without verifying that the buyer will actually pay the 3% retention.
- Ignoring the four-month Modelo 210 deadline and losing the right to a refund.
- Underestimating the community of owners’ debt certificate and failing to complete it on time.
- Presenting an outdated energy certificate, which forces buyers to postpone.
- Attempting to sell without settling outstanding IBI receipts.
- Overlooking Modelo 720 reporting obligations for any Spanish accounts remaining after the sale.
How Delaguía y Luzón supports non-resident sellers
Delaguía y Luzón Abogados handles the full sale process for non-resident owners, from due diligence to the final Modelo 210 refund.
Our team coordinates the notarial completion, the 3% retention, the municipal Plusvalía, and all interactions with the AEAT.
We also draft powers of attorney so that sellers abroad avoid the need to travel to Spain for signing.
Selling a Spanish property from abroad?
Contact our legal team for personalised guidance on your case.
Email: felix.delaguia@delaguialuzon.com
Phone: +34 963 74 16 57
Office: Avinguda Regne de Valencia, 6, 1º-2º, 46005 Valencia
FAQs: Selling property in Spain as a non-resident
Who pays the 3% retention: buyer or seller?
The buyer withholds and remits the retention to the AEAT, but it is deducted from the amount paid to the seller.
Is the 3% a final tax?
No, it is an on-account payment against the seller’s actual capital gains tax liability.
Can I reclaim the retention if I sell at a loss?
Yes, the full 3% is refundable when Modelo 210 shows a loss or a lower liability.
Do UK sellers pay 19% or 24%?
UK sellers pay 24% after Brexit, since the UK is no longer part of the EU or EEA.
When is municipal Plusvalía payable?
Within 30 working days of the notarial completion, at the town hall where the property sits.
Can I sell without travelling to Spain?
Yes, a properly drafted power of attorney allows a Spanish lawyer to complete the sale on your behalf.
Do I need an energy certificate to sell?
Yes, an in-force energy performance certificate is a legal precondition to the notarial deed.
How long does the AEAT take to refund the excess retention?
Refunds normally take six to twelve months after Modelo 210 is filed.
Can I offset a loss on the sale against other Spanish income?
Non-residents cannot offset losses across income categories in Spain, unlike Spanish tax residents.
What happens if I stayed more than 183 days in Spain during the year of the sale?
You may be a Spanish tax resident and should coordinate the sale with tax advice before filing Modelo 210.
