Taxes When Selling Property in Spain as a Non-Resident
Selling property in Spain as a non-resident involves more than just finding a buyer. One of the most important aspects is understanding the taxes you will need to pay.
From capital gains tax to the plusvalía municipal, failing to plan ahead can cost thousands.
This guide explains the key taxes when selling property in Spain as a non-resident, with practical tips to simplify the process.
Who Is Considered a Non-Resident in Spain?
You are a non-resident for tax purposes if:
You spend less than 183 days per year in Spain.
Your main economic interests are located outside Spain.
As a non-resident selling property, you will face specific tax obligations.
Main Taxes When Selling Property in Spain as a Non-Resident
Capital Gains Tax (CGT)
This tax applies to the profit you make from the sale.
Rate for non-residents (2025):
19% for EU/EEA citizens.
24% for non-EU citizens.
Example:
Purchase price: €200,000
Sale price: €300,000
Profit: €100,000
CGT (EU resident): €19,000
Plusvalía Municipal (Local Tax on Increased Land Value)
Paid to the local council.
Based on the increase in the land’s cadastral value during your ownership.
Amount varies depending on location and years of ownership.
Withholding Tax (Retención) for Non-Residents
When a buyer purchases from a non-resident, they are required to withhold 3% of the purchase price and pay it directly to the Spanish Tax Agency (Hacienda).
👉 This acts as an advance payment of your capital gains tax.
👉 If your actual CGT liability is lower, you can request a refund.
Allowable Deductions and Reductions
When calculating CGT, you can reduce your profit with:
Notary and Land Registry fees.
Lawyer’s fees.
Real estate agency commission.
Renovation/improvement costs (with invoices).
How to Declare Taxes When Selling Property
Capital gains tax: filed using Form 210.
Plusvalía municipal: declared at the local council within 30 days of sale.
Refund claim (if overpaid 3%): also through Form 210.
Practical Tips for Non-Residents Selling Property in Spain
Plan your taxes before setting your asking price.
Collect all invoices for improvements and fees.
Work with a bilingual lawyer who can file on your behalf.
Don’t forget the 3% retention—it will always apply.
⚖️ Need Legal Assistance with Taxes in Spain?
Selling property in Spain as a non-resident can be complex, especially with capital gains tax, plusvalía, and the 3% retention.
Our trusted lawyers and legal team at Real Estate Mijas can guide you step by step, ensuring compliance and maximising your savings.
👉 Contact our law firm today for expert assistance with all the paperwork and tax procedures.
Related Topics for Non-Residents
👉 Power of Attorney in Spain: When and Why You Need It for Property Transactions
- 👉 Guide to Buying a Property in La Cala de Mijas & Costa del Sol
💡 And if you need to transfer money from the sale abroad:
Taxes When Selling Property in Spain as a Non-Resident
Understanding the taxes when selling property in Spain as a non-resident is crucial to avoid surprises. From capital gains tax to plusvalía and the 3% withholding, being prepared helps you save money and close the sale smoothly.