{"id":27052,"date":"2026-08-26T09:06:41","date_gmt":"2026-08-26T07:06:41","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=27052"},"modified":"2026-08-14T09:07:39","modified_gmt":"2026-08-14T07:07:39","slug":"selling-property-spain-non-resident","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/selling-property-spain-non-resident\/","title":{"rendered":"Selling property in Spain as a non-resident: 3% retention, capital gains and Plusval\u00eda explained"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"27052\" class=\"elementor elementor-27052\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-760e8eb9 e-flex e-con-boxed e-con e-parent\" data-id=\"760e8eb9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35869dcc elementor-widget elementor-widget-text-editor\" data-id=\"35869dcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"background-color: #f5f5f5; padding: 24px; margin: 0 0 32px 0; border-radius: 6px;\"><h2 style=\"margin-top: 0;\">What you need to know before selling property in Spain as a non-resident<\/h2><ul><li><strong>Selling property in Spain as a non-resident<\/strong> triggers a mandatory 3% retention of the sale price at the notary.<\/li><li>The buyer pays the 3% to the AEAT via Modelo 211 within one month of completion.<\/li><li>The seller declares actual capital gains via Modelo 210 within four months and can reclaim overpaid tax.<\/li><li>Non-EU sellers pay non-resident income tax at 24%, while EU and EEA sellers pay 19%.<\/li><li>Municipal Plusval\u00eda also applies and is due within 30 working days of completion.<\/li><li>A sworn energy certificate and up-to-date IBI receipts are legal preconditions to any sale.<\/li><\/ul><\/div><h2>What implications are there for selling a property as a non-resident in Spain?<\/h2><p>Every year, thousands of non-resident owners sell property in Spain and are surprised by the layered tax obligations that follow.<\/p><p>Spanish tax law treats non-resident sellers differently from residents, applying a retention-at-source regime and separate reporting deadlines.<\/p><p>This guide sets out how <strong>selling property in Spain as a non-resident<\/strong> works in practice, from the notarial signing to the recovery of overpaid retention.<\/p><blockquote style=\"border-left: 4px solid #2e7d32; background-color: #f9f9f9; padding: 15px 20px; margin: 24px 0;\"><p>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.<\/p><\/blockquote><h2>The three main taxes when selling as a non-resident<\/h2><p>A non-resident seller in Spain faces three separate obligations: the 3% retention, the non-resident capital gains tax, and the <a href=\"https:\/\/serviciostelematicosext.hacienda.gob.es\/SGFAL\/ConsultaTipos\/html\/portadaconsultasm.aspx\" target=\"_blank\" rel=\"nofollow noopener\">municipal Plusval\u00eda<\/a>.<\/p><p>Each has its own form, deadline, and beneficiary, and the notarial completion of the sale triggers each.<\/p><p>Legal fees, land registry and notary charges apply on top of these taxes.<\/p><h2>The 3% retention at completion<\/h2><p>Under<strong> article 25.2 of the Non-Resident Income Tax Act<\/strong>, the buyer must withhold 3% of the agreed sale price from the seller.<\/p><p>The buyer then pays this retention to the AEAT using Modelo 211 within one month of the notarial deed.<\/p><p>The retention is an on-account payment against the seller\u2019s eventual capital gains tax, not a definitive tax.<\/p><h2>Non-resident capital gains tax and Modelo 210<\/h2><p>The seller must file Modelo 210 within four months of the sale to declare the actual capital gains.<\/p><p>Non-EU and non-EEA sellers pay 24% on the gain, while EU and EEA sellers pay 19%.<\/p><p>Where the 3% retention exceeds the actual tax due, the AEAT refunds the difference, typically within six to twelve months.<\/p><table style=\"width: 100%; border-collapse: collapse; margin: 24px 0;\"><thead><tr style=\"background-color: #6e7d65; color: #ffffff;\"><th style=\"padding: 10px; text-align: left;\">Tax or fee<\/th><th style=\"padding: 10px; text-align: left;\">Base<\/th><th style=\"padding: 10px; text-align: left;\">Rate<\/th><th style=\"padding: 10px; text-align: left;\">Deadline<\/th><\/tr><\/thead><tbody><tr><td style=\"padding: 10px; border-bottom: 1px solid #e0e0e0;\">3% retention (Modelo 211)<\/td><td style=\"padding: 10px; border-bottom: 1px solid #e0e0e0;\">Sale price<\/td><td style=\"padding: 10px; border-bottom: 1px solid #e0e0e0;\">3%<\/td><td style=\"padding: 10px; border-bottom: 1px solid #e0e0e0;\">1 month post-completion<\/td><\/tr><tr><td style=\"padding: 10px; border-bottom: 1px solid #e0e0e0;\">Non-resident capital gains (Modelo 210)<\/td><td style=\"padding: 10px; border-bottom: 1px solid #e0e0e0;\">Actual gain<\/td><td style=\"padding: 10px; border-bottom: 1px solid #e0e0e0;\">19% EU\/EEA, 24% others<\/td><td style=\"padding: 10px; border-bottom: 1px solid #e0e0e0;\">4 months post-completion<\/td><\/tr><tr><td style=\"padding: 10px; border-bottom: 1px solid #e0e0e0;\">Municipal Plusval\u00eda<\/td><td style=\"padding: 10px; border-bottom: 1px solid #e0e0e0;\">Cadastral land value uplift<\/td><td style=\"padding: 10px; border-bottom: 1px solid #e0e0e0;\">Set by each town hall<\/td><td style=\"padding: 10px; border-bottom: 1px solid #e0e0e0;\">30 working days post-completion<\/td><\/tr><tr><td style=\"padding: 10px;\">Notary and registry fees<\/td><td style=\"padding: 10px;\">Sale price<\/td><td style=\"padding: 10px;\">0.5% to 1%<\/td><td style=\"padding: 10px;\">At completion<\/td><\/tr><\/tbody><\/table><h2>Municipal Plusval\u00eda: the local land value tax<\/h2><p>Plusval\u00eda taxes the increase in cadastral value of the urban land during the seller\u2019s ownership.<\/p><p>The Constitutional Court reformed the tax in 2021, and the current calculation offers two methods, of which the taxpayer may choose the lower.<\/p><p>Plusval\u00eda is due within 30 working days from completion and is paid to the town hall where the property sits.<\/p><p>Our detailed guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-regional-property-taxes\/\">regional property taxes in Spain<\/a> explains the interaction of state, autonomous and municipal taxes.<\/p><div style=\"border-left: 4px solid #2e7d32; background-color: #f9f9f9; padding: 15px 20px; margin: 24px 0;\"><p>Owners who bought during the last downturn and are selling at a modest gain often owe substantially less Plusval\u00eda than the historical formula suggested. Our note on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/everything-know-capital-gains-tax-property-spain\/\">capital gains tax on property in Spain<\/a> covers the interaction with the state tax.<\/p><\/div><h2>Calculating the capital gain correctly<\/h2><p>The gain is the difference between the sale price and the acquisition value, adjusted for allowable expenses.<\/p><p>Allowable expenses on acquisition include ITP or VAT, notary and registry fees, agent commissions and structural improvements evidenced by invoices.<\/p><p>Allowable expenses on sale include the agent\u2019s commission, energy certificate cost, and legal fees.<\/p><p>Our detailed <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/legal-fees-buying-spanish-property\/\">legal fees for buying Spanish property<\/a> note are also relevant for the acquisition cost base.<\/p><h2>Documents required before signing the sale<\/h2><ul><li>Original deed of ownership (escritura p\u00fablica).<\/li><li>Nota simple from the Land Registry, dated within 30 days of completion.<\/li><li>Last IBI receipt, evidencing the annual property tax is up to date.<\/li><li>Community of owners certificates confirming no outstanding charges.<\/li><li>Energy performance certificate registered with the Valencian authority.<\/li><li>C\u00e9dula de habitabilidad or equivalent occupation licence for older builds.<\/li><\/ul><blockquote style=\"border-left: 4px solid #2e7d32; background-color: #f9f9f9; padding: 15px 20px; margin: 24px 0;\"><p>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.<\/p><\/blockquote><h2>Practical sequence for the seller<\/h2><p>The typical sequence starts with a reservation deposit contract, followed by a private purchase contract (arras) and the notarial deed.<\/p><p>The buyer\u2019s lawyer prepares the escritura de compraventa, and the notary issues an authorised copy on the day of signing.<\/p><p>The 3% retention is deducted from the payment received, and the seller\u2019s lawyer then files Modelo 210 within the four-month deadline.<\/p><h2>Handling the sale from abroad: power of attorney<\/h2><p>Non-resident sellers who cannot travel for signing often grant a power of attorney to their Spanish lawyer.<\/p><p>The power is signed at a Spanish notary, at a Spanish consulate abroad, or at a foreign notary and apostilled for use in Spain.<\/p><p>Our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/power-of-attorney-spain\/\">powers of attorney in Spain<\/a> details the wording that must be included to authorise the sale, receive funds and file the tax returns.<\/p><h2>Recovering the overpaid 3% retention<\/h2><p>Where the actual gain is smaller than the retention, or the sale generates a loss, the seller recovers the difference by filing Modelo 210.<\/p><p>The AEAT normally refunds the excess within six to twelve months, provided the seller\u2019s NIE bank account is properly identified.<\/p><p>Refunds where the seller has closed the Spanish bank account require an additional certificate of foreign account ownership.<\/p><h2>Tax residency risks: the six-month trap<\/h2><p>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.<\/p><p>Filing as a non-resident when Spain treats the taxpayer as resident triggers penalties and interest.<\/p><p>Sellers with borderline day counts should coordinate the sale with tax advice on residence status before signing.<\/p><h2>Common mistakes when selling as a non-resident<\/h2><ul><li>Signing at the notary without verifying that the buyer will actually pay the 3% retention.<\/li><li>Ignoring the four-month Modelo 210 deadline and losing the right to a refund.<\/li><li>Underestimating the community of owners&#8217; debt certificate and failing to complete it on time.<\/li><li>Presenting an outdated energy certificate, which forces buyers to postpone.<\/li><li>Attempting to sell without settling outstanding IBI receipts.<\/li><li>Overlooking Modelo 720 reporting obligations for any Spanish accounts remaining after the sale.<\/li><\/ul><h2>How Delagu\u00eda y Luz\u00f3n supports non-resident sellers<\/h2><p><strong>Delagu\u00eda y Luz\u00f3n Abogados<\/strong> handles the full sale process for non-resident owners, from due diligence to the final<strong> Modelo 210 refund<\/strong>.<\/p><p>Our team coordinates the notarial completion, the 3% retention, the municipal Plusval\u00eda, and all interactions with the AEAT.<\/p><p>We also draft powers of attorney so that sellers abroad avoid the need to travel to Spain for signing.<\/p><div style=\"background-color: #f5f5f5; padding: 24px; margin: 32px 0; border-radius: 6px;\"><h2 style=\"margin-top: 0;\">Selling a Spanish property from abroad?<\/h2><p>Contact our legal team for personalised guidance on your case.<\/p><p><strong>Email:<\/strong> <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a><br \/><strong>Phone:<\/strong> <a href=\"tel:+34963741657\">+34 963 74 16 57<\/a><br \/><strong>Office:<\/strong> Avinguda Regne de Valencia, 6, 1\u00ba-2\u00ba, 46005 Valencia<\/p><\/div><h2>FAQs: Selling property in Spain as a non-resident<\/h2><h3>Who pays the 3% retention: buyer or seller?<\/h3><p>The buyer withholds and remits the retention to the AEAT, but it is deducted from the amount paid to the seller.<\/p><h3>Is the 3% a final tax?<\/h3><p>No, it is an on-account payment against the seller\u2019s actual capital gains tax liability.<\/p><h3>Can I reclaim the retention if I sell at a loss?<\/h3><p>Yes, the full 3% is refundable when Modelo 210 shows a loss or a lower liability.<\/p><h3>Do UK sellers pay 19% or 24%?<\/h3><p>UK sellers pay 24% after Brexit, since the UK is no longer part of the EU or EEA.<\/p><h3>When is municipal Plusval\u00eda payable?<\/h3><p>Within 30 working days of the notarial completion, at the town hall where the property sits.<\/p><h3>Can I sell without travelling to Spain?<\/h3><p>Yes, a properly drafted power of attorney allows a Spanish lawyer to complete the sale on your behalf.<\/p><h3>Do I need an energy certificate to sell?<\/h3><p>Yes, an in-force energy performance certificate is a legal precondition to the notarial deed.<\/p><h3>How long does the AEAT take to refund the excess retention?<\/h3><p>Refunds normally take six to twelve months after Modelo 210 is filed.<\/p><h3>Can I offset a loss on the sale against other Spanish income?<\/h3><p>Non-residents cannot offset losses across income categories in Spain, unlike Spanish tax residents.<\/p><h3>What happens if I stayed more than 183 days in Spain during the year of the sale?<\/h3><p>You may be a Spanish tax resident and should coordinate the sale with tax advice before filing Modelo 210.<\/p><p><script 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