{"id":27052,"date":"2026-08-26T09:06:41","date_gmt":"2026-08-26T07:06:41","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=27052"},"modified":"2026-10-06T12:44:43","modified_gmt":"2026-10-06T10:44:43","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:#f5f5f5;border-left:4px solid #007BB3;padding:20px 24px;border-radius:8px;margin:0 0 32px 0;\"><h2 style=\"margin-top:0;\">Selling property in Spain as a non-resident: key points<\/h2><ul><li>When a non-resident sells property in Spain, the buyer must withhold 3% of the agreed price and pay it to the tax authority (AEAT) as a payment on account of the seller\u2019s tax, under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527\" target=\"_blank\" rel=\"dofollow noopener\">article 25.2 of the Non-Resident Income Tax Act<\/a>.<\/li><li>The buyer files Modelo 211 and pays the 3% within one month of the transfer date, then gives the seller a copy to prove the payment, as set out in <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-19707\" target=\"_blank\" rel=\"dofollow noopener\">article 8 of Orden EHA\/3316\/2010<\/a>.<\/li><li>The seller files Modelo 210 for the sale whatever the result, within a three-month period that opens once one month has passed from the transfer date (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-19707\" target=\"_blank\" rel=\"dofollow noopener\">article 5 of Orden EHA\/3316\/2010<\/a>, unchanged by Orden HAC\/623\/2026).<\/li><li>A capital gain on Spanish property is taxed at 19% for every non-resident, UK and US sellers included, because <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527\" target=\"_blank\" rel=\"dofollow noopener\">article 25.1.f of the Act<\/a> sets that rate for gains on transfers of assets, while the 24% general rate applies to other income.<\/li><li>If the 3% retention is higher than the tax due, the AEAT states that the <a href=\"https:\/\/www3.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/cuestiones-especificas-sobre-tributacion-inmuebles\/ganancia-patrimonial-derivada-transmision.html\" target=\"_blank\" rel=\"nofollow noopener\">excess can be refunded<\/a>.<\/li><li>Municipal Plusval\u00eda is a separate local tax on the increase in land value, declared within 30 working days of the transfer, and the buyer is the substitute taxpayer when the seller is a non-resident individual (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"dofollow noopener\">articles 106.2 and 110.2 of the Local Finance Act<\/a>).<\/li><li>The seller must provide a community of owners debt certificate, without which the notary cannot authorise the deed unless the buyer expressly waives it (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1960-10906\" target=\"_blank\" rel=\"dofollow noopener\">article 9.1.e of the Horizontal Property Act<\/a>).<\/li><\/ul><\/div><p>This post covers Spanish law as it applies to sales of Valencian property, and sellers who are UK or US taxpayers should coordinate their home-country tax filing with their home-country adviser, because we do not give UK or US tax advice.<\/p><h2>What are the implications of selling a property as a non-resident in Spain?<\/h2><p>Spanish tax law treats non-resident sellers differently from residents. It applies a retention-at-source regime and its own reporting deadlines.<\/p><p>This post sets out how <strong>selling property in Spain as a non-resident<\/strong> works in practice, from the notarial signing to the recovery of any excess retention.<\/p><p>The figures and deadlines below are those in force as at 6 October 2026.<\/p><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 income tax on the capital gain, and the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"dofollow noopener\">municipal Plusval\u00eda<\/a>.<\/p><p>Each has its own form, deadline and beneficiary, and the transfer of the property triggers all three.<\/p><p>Notary, land registry and legal fees come on top of these taxes.<\/p><h2>The 3% retention at completion<\/h2><p>The retention is set by article 25.2 of the Non-Resident Income Tax Act, which reads:<\/p><blockquote style=\"border-left:4px solid #007BB3;background-color:#f5f5f5;padding:15px 20px;margin:24px 0;\"><p>\u201cTrat\u00e1ndose de transmisiones de bienes inmuebles situados en territorio espa\u00f1ol por contribuyentes que act\u00faen sin establecimiento permanente, el adquirente estar\u00e1 obligado a retener e ingresar el 3 por ciento, o a efectuar el ingreso a cuenta correspondiente, de la contraprestaci\u00f3n acordada, en concepto de pago a cuenta del impuesto correspondiente a aqu\u00e9llos.\u201d<\/p><p>Source: <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527\" target=\"_blank\" rel=\"dofollow noopener\">Real Decreto Legislativo 5\/2004, article 25.2 (BOE consolidated text)<\/a>.<\/p><\/blockquote><p>In plain terms, the buyer keeps 3% of the agreed price and pays it to the AEAT on the seller\u2019s behalf. The retention is a payment on account of the seller\u2019s tax, not the final tax.<\/p><p>The buyer files Modelo 211 and pays the retention within one month of the transfer date, according to <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-19707\" target=\"_blank\" rel=\"dofollow noopener\">article 8.5 of Orden EHA\/3316\/2010<\/a>. The buyer then gives the seller a copy of the form, which the seller uses to justify the payment when filing the Modelo 210 (article 8.4 of the same Order).<\/p><h2>Non-resident capital gains tax and Modelo 210<\/h2><p>The seller files Modelo 210 for the sale, whatever the result of the self-assessment. The filing period is three months, and it opens once one month has passed from the transfer date, according to <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-19707\" target=\"_blank\" rel=\"dofollow noopener\">article 5.a of Orden EHA\/3316\/2010<\/a>.<\/p><p>Orden HAC\/623\/2026 of 12 June 2026 changed other Modelo 210 deadlines, namely those for rental and imputed income, as the <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/todas-gestiones\/impuestos-tasas\/impuesto-sobre-renta-no-residentes\/modelo-210-irnr______a-no-residentes-permanente_\/nota-modificaciones-plazos-presentacion-modelo-210.html\" target=\"_blank\" rel=\"dofollow noopener\">AEAT note on the new deadlines<\/a> explains. The period for property sales kept its wording in the <a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2026-13573\" target=\"_blank\" rel=\"dofollow noopener\">Order published in the BOE<\/a>.<\/p><p>The gain is taxed at 19%, whatever the seller\u2019s country of residence. <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527\" target=\"_blank\" rel=\"dofollow noopener\">Article 25.1.f.3 of the Act<\/a> sets that rate for \u201cGanancias patrimoniales que se pongan de manifiesto con ocasi\u00f3n de transmisiones de elementos patrimoniales\u201d, that is, capital gains arising on transfers of assets.<\/p><p>The 24% rate in article 25.1.a is the general rate for other non-resident income. For UK residents, the AEAT explains that after Brexit the <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/impuesto-sobre-renta-no-residentes-permanente\/consecuencias-brexit-irnr-sin-establecimiento-permanente.html\" target=\"_blank\" rel=\"dofollow noopener\">general 19% rate for EU and EEA residents no longer applies<\/a>, so income such as rent is taxed at 24%.<\/p><p>The same AEAT page lists the exemption for gains reinvested in a new main home among the EU and EEA benefits that UK residents no longer have. Whether any relief applies to your sale depends on your residence, so please contact us to confirm your case.<\/p><table style=\"width:100%;border-collapse:collapse;margin:24px 0;\"><thead><tr style=\"background-color:#007BB3;color:#ffffff;\"><th style=\"padding:10px;text-align:left;\">Tax or form<\/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;\">Retention (Modelo 211)<\/td><td style=\"padding:10px;border-bottom:1px solid #e0e0e0;\">Agreed price<\/td><td style=\"padding:10px;border-bottom:1px solid #e0e0e0;\">3%, withheld by the buyer<\/td><td style=\"padding:10px;border-bottom:1px solid #e0e0e0;\">One month from the transfer date<\/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;\">Gain on the transfer<\/td><td style=\"padding:10px;border-bottom:1px solid #e0e0e0;\">19% for all non-residents<\/td><td style=\"padding:10px;border-bottom:1px solid #e0e0e0;\">Three-month period that opens once one month has passed from the transfer date<\/td><\/tr><tr><td style=\"padding:10px;\">Municipal Plusval\u00eda<\/td><td style=\"padding:10px;\">Cadastral land value, or the real gain in value if lower<\/td><td style=\"padding:10px;\">Set by each town hall within the legal limits<\/td><td style=\"padding:10px;\">Declaration within 30 working days of the transfer<\/td><\/tr><\/tbody><\/table><h2>Municipal Plusval\u00eda: the local land value tax<\/h2><p>Plusval\u00eda taxes the increase in value of urban land, not of the building. <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"dofollow noopener\">Article 104.1 of the Local Finance Act<\/a> describes it as a tax on the increase in value of the land.<\/p><p>After Constitutional Court judgment <a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2021-19511\" target=\"_blank\" rel=\"dofollow noopener\">182\/2021 of 26 October 2021<\/a>, <a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2021-18276\" target=\"_blank\" rel=\"dofollow noopener\">Real Decreto-ley 26\/2021<\/a> rewrote the calculation. The base is the land\u2019s cadastral value at the transfer date multiplied by a coefficient that the town hall sets according to the years of ownership, within legal maximums.<\/p><p>If the seller shows that the real increase in value is lower, the real increase becomes the tax base (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"dofollow noopener\">article 107.5<\/a>). Where there was no increase in value between purchase and sale, the transfer is not subject to the tax (article 104.5), provided the seller declares the transfer and supplies the deeds.<\/p><p>The declaration is due within thirty working days of the transfer for transfers between living persons (article 110.2.a), and the town hall may require self-assessment (article 110.4). When the seller is an individual who is not resident in Spain, article 106.2 makes the buyer the substitute taxpayer.<\/p><p>Which party bears the cost in practice should be settled in the sale contract, and we can confirm the position for your case.<\/p><p>Our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-regional-property-taxes\/\">regional property taxes in Spain<\/a> explains how state, regional and municipal taxes fit together. 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 state tax in more detail.<\/p><h2>Calculating the capital gain<\/h2><p>The acquisition value is made up of the price paid, the cost of investments and improvements, and the expenses and taxes inherent to the purchase that the buyer paid. The transfer value is the real sale price, minus the expenses and taxes inherent to the sale that the seller paid, as <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\" target=\"_blank\" rel=\"dofollow noopener\">article 35 of the Personal Income Tax Act<\/a> provides.<\/p><p>For non-residents, <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527\" target=\"_blank\" rel=\"dofollow noopener\">article 24.4 of the Non-Resident Income Tax Act<\/a> applies those rules to each transfer. An estate agent\u2019s commission paid by the seller is an example of a sale expense, and we can tell you which other costs qualify in your case.<\/p><p>Our note on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/legal-fees-buying-spanish-property\/\">legal fees for buying Spanish property<\/a> is relevant to the acquisition cost.<\/p><h2>Documents to prepare before signing the sale<\/h2><ul><li>The original deed of ownership (escritura p\u00fablica).<\/li><li>A nota simple from the Land Registry, showing ownership and charges.<\/li><li>The latest IBI receipt, to show that the annual property tax is paid.<\/li><li>The certificate of the community of owners on the state of debts, which the seller must provide under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1960-10906\" target=\"_blank\" rel=\"dofollow noopener\">article 9.1.e of the Horizontal Property Act<\/a>.<\/li><li>The registered energy performance certificate and energy label, whose copy must be annexed to the sale contract under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-9176\" target=\"_blank\" rel=\"dofollow noopener\">article 17.2 of Real Decreto 390\/2021<\/a>.<\/li><li>The habitability certificate (c\u00e9dula de habitabilidad) or occupation licence, where regional or municipal rules require one. This varies by property, so please contact us to confirm your case.<\/li><\/ul><blockquote style=\"border-left:4px solid #007BB3;background-color:#f5f5f5;padding:15px 20px;margin:24px 0;\"><p>\u201cEl transmitente deber\u00e1 aportar en este momento certificaci\u00f3n sobre el estado de deudas con la comunidad coincidente con su declaraci\u00f3n, sin la cual no podr\u00e1 autorizarse el otorgamiento del documento p\u00fablico, salvo que fuese expresamente exonerado de esta obligaci\u00f3n por el adquirente.\u201d<\/p><p>Source: <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1960-10906\" target=\"_blank\" rel=\"dofollow noopener\">Ley de Propiedad Horizontal, article 9.1.e (BOE consolidated text)<\/a>. The same article says the community secretary must issue the certificate within seven calendar days of the request.<\/p><\/blockquote><h2>Practical sequence for the seller<\/h2><p>The sale usually starts with a reservation deposit, followed by a private purchase contract (arras) and the notarial deed of sale (escritura de compraventa).<\/p><p>The buyer withholds the 3% from the price, files Modelo 211 and gives the seller a copy.<\/p><p>The seller then files Modelo 210 in the filing period, and declares the transfer to the town hall for Plusval\u00eda.<\/p><h2>Handling the sale from abroad: power of attorney<\/h2><p>Non-resident sellers who cannot travel for the 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 needed to authorise the sale, receive funds and file the tax returns.<\/p><h2>Recovering an excess retention<\/h2><p>The seller files Modelo 210 even when the retention is higher than the tax due, or when the sale produces a loss. The AEAT states that <a href=\"https:\/\/www3.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/cuestiones-especificas-sobre-tributacion-inmuebles\/ganancia-patrimonial-derivada-transmision.html\" target=\"_blank\" rel=\"nofollow noopener\">where the retention exceeds the tax due, the excess can be refunded<\/a>.<\/p><p>The copy of Modelo 211 that the buyer gives the seller is the proof of the amount withheld. Refund timing and the mechanics of payment depend on the seller\u2019s file, so please contact us to confirm your case.<\/p><h2>Tax residency: the 183-day test<\/h2><p>A person who spends more than 183 days in Spain during the calendar year, or whose main base of economic interests is in Spain, is treated as resident under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\" target=\"_blank\" rel=\"dofollow noopener\">article 9.1 of the Personal Income Tax Act<\/a>.<\/p><p>A seller in that position is not a non-resident for the sale, and the rules above would not apply as described. Double tax treaties, such as the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2014-5171\" target=\"_blank\" rel=\"dofollow noopener\">UK-Spain convention<\/a> and the <a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-1990-30940\" target=\"_blank\" rel=\"dofollow noopener\">US-Spain convention<\/a>, contain tie-breaker rules for people who could be resident in both countries.<\/p><p>Sellers with borderline day counts should confirm their residence status before signing. Our guide on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/moving-to-spain-after-2-july\/\">tax residency when moving to Spain<\/a> explains the test, and a seller who becomes resident may also need to report assets abroad, as described in our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/modelo-720-spain\/\">Modelo 720 and Modelo 721<\/a>.<\/p><h2>Common mistakes when selling as a non-resident<\/h2><ul><li>Not asking the buyer for a copy of the Modelo 211 that proves the 3% was paid.<\/li><li>Letting the Modelo 210 filing period pass, although the return is due whatever the result.<\/li><li>Assuming that the 24% general rate applies to the capital gain, when the gain is taxed at 19%.<\/li><li>Requesting the community debt certificate at the last minute, when the notary cannot authorise the deed without it unless the buyer waives it.<\/li><li>Forgetting that the energy certificate and label must be annexed to the sale contract.<\/li><li>Ignoring who bears the Plusval\u00eda, when the buyer is the substitute taxpayer for a non-resident individual seller.<\/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 sale process for non-resident owners, from due diligence to the Modelo 210 and any refund of excess retention.<\/p><p>Our team coordinates the notarial completion, the 3% retention, the municipal Plusval\u00eda and the dealings with the AEAT.<\/p><p>We also draft powers of attorney so that sellers abroad do not need to travel to Spain for the signing.<\/p><div style=\"background-color:#f5f5f5;padding:24px;margin:32px 0;border-radius:8px;\"><h2 style=\"margin-top:0;\">Selling a Spanish property from abroad?<\/h2><p>Contact our legal team to confirm how these rules apply to your sale.<\/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 the 3% from the agreed price and pays it to the AEAT with Modelo 211, so the seller receives the price minus the 3%, which counts as a payment on account of the seller\u2019s tax.<\/p><h3>Is the 3% a final tax?<\/h3><p>No, it is a payment on account of the seller\u2019s tax on the gain, which the seller settles with Modelo 210.<\/p><h3>Can I reclaim the retention if I sell at a loss?<\/h3><p>The AEAT states that where the retention exceeds the tax due, the excess can be refunded. To confirm the amount in your case, please contact us.<\/p><h3>Do UK sellers pay 19% or 24%?<\/h3><p>UK sellers pay 19% on the capital gain, as every non-resident does. The 24% general rate applies to other income, such as rent, once the UK is outside the EU and EEA rules.<\/p><h3>When is municipal Plusval\u00eda payable?<\/h3><p>The declaration is due within thirty working days of the transfer for sales between living persons, and the town hall may require self-assessment with payment.<\/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, a copy of the registered energy performance certificate and the energy label must be annexed to the sale contract of an existing building.<\/p><h3>How long does the AEAT take to refund an excess retention?<\/h3><p>The sources we checked give no fixed refund period for this case, so please contact us to confirm what to expect for your file.<\/p><h3>Can I offset a loss on the sale against other Spanish income?<\/h3><p>No, non-residents without a permanent establishment are taxed separately on each accrual of income, and the Act does not allow compensation between them (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4527\" target=\"_blank\" rel=\"dofollow noopener\">article 15.1 of the Non-Resident Income Tax Act<\/a>).<\/p><h3>What happens if I stayed more than 183 days in Spain during the year of the sale?<\/h3><p>You may be treated as a Spanish tax resident, so please confirm your residence status with us before signing and before filing Modelo 210.<\/p><p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"LegalService\",\"@id\":\"https:\/\/delaguialuzon.com\/en\/#legalservice\",\"name\":\"Delagu\u00eda y Luz\u00f3n Abogados\",\"url\":\"https:\/\/delaguialuzon.com\/en\/\",\"telephone\":\"+34963741657\",\"email\":\"felix.delaguia@delaguialuzon.com\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Avinguda Regne de Valencia, 6, 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gains and Plusval\u00eda explained\",\"description\":\"Full guide to selling Spanish property as a non-resident: 3% retention Modelo 211, capital gains Modelo 210, municipal Plusval\u00eda and refunds.\",\"inLanguage\":\"en-GB\",\"isPartOf\":{\"@id\":\"https:\/\/delaguialuzon.com\/en\/blog\/selling-property-spain-non-resident\/#webpage\"},\"author\":{\"@type\":\"Organization\",\"name\":\"Delagu\u00eda y Luz\u00f3n Abogados\"},\"publisher\":{\"@id\":\"https:\/\/delaguialuzon.com\/en\/#legalservice\"},\"image\":{\"@id\":\"https:\/\/delaguialuzon.com\/en\/blog\/selling-property-spain-non-resident\/#image\"}},{\"@type\":\"Service\",\"name\":\"Property sale legal consultation\",\"provider\":{\"@id\":\"https:\/\/delaguialuzon.com\/en\/#legalservice\"},\"areaServed\":\"ES\",\"offers\":{\"@type\":\"Offer\",\"price\":\"60\",\"priceCurrency\":\"EUR\",\"description\":\"Initial consultation, ex-VAT\"}},{\"@type\":\"FAQPage\",\"@id\":\"https:\/\/delaguialuzon.com\/en\/blog\/selling-property-spain-non-resident\/#faq\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Who pays the 3% retention: buyer or seller?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The buyer withholds the 3% from the agreed price and pays it to the AEAT with Modelo 211, so the seller receives the price minus the 3%, which counts as a payment on account of the seller\u2019s tax.\"}},{\"@type\":\"Question\",\"name\":\"Is the 3% a final tax?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No, it is a payment on account of the seller\u2019s tax on the gain, which the seller settles with Modelo 210.\"}},{\"@type\":\"Question\",\"name\":\"Can I reclaim the retention if I sell at a loss?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The AEAT states that where the retention exceeds the tax due, the excess can be refunded. To confirm the amount in your case, please contact us.\"}},{\"@type\":\"Question\",\"name\":\"Do UK sellers pay 19% or 24%?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"UK sellers pay 19% on the capital gain, as every non-resident does. The 24% general rate applies to other income, such as rent, once the UK is outside the EU and EEA rules.\"}},{\"@type\":\"Question\",\"name\":\"When is municipal Plusval\u00eda payable?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The declaration is due within thirty working days of the transfer for sales between living persons, and the town hall may require self-assessment with payment.\"}},{\"@type\":\"Question\",\"name\":\"Can I sell without travelling to Spain?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, a properly drafted power of attorney allows a Spanish lawyer to complete the sale on your behalf.\"}},{\"@type\":\"Question\",\"name\":\"Do I need an energy certificate to sell?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, a copy of the registered energy performance certificate and the energy label must be annexed to the sale contract of an existing building.\"}},{\"@type\":\"Question\",\"name\":\"How long does the AEAT take to refund an excess retention?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The sources we checked give no fixed refund period for this case, so please contact us to confirm what to expect for your file.\"}},{\"@type\":\"Question\",\"name\":\"Can I offset a loss on the sale against other Spanish income?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No, non-residents without a permanent establishment are taxed separately on each accrual of income, and the Act does not allow compensation between them (article 15.1 of the Non-Resident Income Tax Act).\"}},{\"@type\":\"Question\",\"name\":\"What happens if I stayed more than 183 days in Spain during the year of the sale?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"You may be treated as a Spanish tax resident, so please confirm your residence status with us before signing and before filing Modelo 210.\"}}]}]}<\/script><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(16% - 20px);\r\n        }\r\n        .lwrp 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https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/11\/eidas-authentication-digital-identity-spain-1024x576.jpg 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/11\/eidas-authentication-digital-identity-spain-768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">eIDAS regulation: simplifying tax formalities for EU citizens in Spain<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Guide for non-resident sellers of Spanish property: the 3% retention (Modelo 211), non-resident capital gains tax (Modelo 210), municipal Plusval\u00eda, notary and energy certificate rules. Full sequence and how to recover overpaid tax.<\/p>\n","protected":false},"author":5,"featured_media":27072,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[47,53],"tags":[],"class_list":["post-27052","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law","category-housing-and-urban-planning"],"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/27052","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/comments?post=27052"}],"version-history":[{"count":6,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/27052\/revisions"}],"predecessor-version":[{"id":28242,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/27052\/revisions\/28242"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/27072"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=27052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=27052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=27052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}