Selling my property in Spain as a non-resident: 2026 tax guide

You have decided to sell your property in Spain. You live abroad and you are not sure what taxes you will pay, what documents you need or how the process works from a distance. Here is everything you need to know.

The first thing you need to know: the 3% withholding

When a non-resident sells property in Spain, the buyer is legally required to withhold 3% of the sale price and pay it directly to the Spanish Tax Agency. This is not optional or negotiable. That 3% is an advance payment on your actual tax liability. If you have overpaid, the Tax Agency refunds the difference. If the real tax is higher, you pay the remainder. To find out, you need to file Form 210.

Form 210 for capital gains

You have three months from the sale to file Form 210 and settle the actual tax on the gain obtained. The gain is calculated by subtracting the original purchase price from the sale price, plus associated costs on both sides: notary fees, land registry, taxes paid at purchase, documented renovations, agency commissions. Everything you can justify with documentation reduces the taxable base. The tax rate is 19% for all non-residents, regardless of whether you live in the EU or outside it.

What if I sold some time ago and never filed Form 210?

It can be regularised, but the longer you wait the more surcharges and interest accumulate. If the buyer already paid the 3% to the Tax Agency and you never filed Form 210, that retention is still sitting there. You can reclaim it, but the window to do so is not indefinite.

Municipal capital gains tax

In addition to Form 210, the seller also pays the municipal capital gains tax, known as plusvalia. It is managed by the local council where the property is located and taxes the increase in land value from the time you bought to the time you sell. The calculation depends on the municipality and the years of ownership. It is important to calculate it before signing to avoid surprises.

Managing the sale from abroad

You do not need to travel to Spain to sell. With a notarised power of attorney you can authorise a representative to sign on your behalf. We coordinate with local notaries and managers so the entire process can be handled remotely. We also manage the recovery of the 3% retained if the actual tax is lower, something many sellers never claim simply because they are unaware of it.

Why getting specialist advice early matters

The right time to get tax advice is before you sign, not after. A preliminary calculation of the actual capital gain, the municipal tax and deductible expenses can significantly change the net result of the operation. At Spain Tax Experts we analyse your case before the sale, calculate exactly what you will pay, and handle the Form 210 filing and any refund you are entitled to.