🏠 Can a Non-Resident Sell Property in Spain?

Yes — but there are key tax and legal obligations you must handle:

• Spanish Capital Gains Tax (IRNR)
• 3% retention held by the buyer
• Filing Modelo 210
• Notary and registration compliance

Failing to meet these requirements can lead to delays, loss of your 3% refund, or even penalties.

💸 Capital Gains Tax for Non-Residents

If you’re a non-resident selling property in Spain, you’ll pay capital gains tax on the profit.

What Is Capital Gains Tax?

It’s the tax on the difference between the sale price and the purchase price, adjusted for allowable expenses.

Capital Gains Tax Rates (2025):

• 19% for EU/EEA residents
• 24% for non-EU/EEA residents (e.g., UK post-Brexit)

Deductible Expenses:

You can subtract:

• Notary, registry, and legal fees
• ITP (transfer tax) paid when buying
• Real estate agency commissions
• Renovation/improvement costs (with invoices)

💡 Tip: Keep your original purchase deed, invoices, and bills safe — they’re essential for deductions.

📥 What Is the 3% Withholding Retention?

When a non-resident sells property in Spain, the buyer must withhold 3% of the purchase price and pay it to AEAT (Spain’s tax authority).

• Acts as an advance on your capital gains tax
• If your final tax bill is less than 3%, you can request a refund by filing Modelo 210

Example:

• Sale price: €300,000
• Buyer pays you: €291,000
• €9,000 (3%) goes to AEAT
• If your tax due is €5,000, you can claim back €4,000.

🧾 No profit? You can claim the full 3% back.

🧾 What Is Modelo 210?

Modelo 210 is the non-resident tax return for declaring capital gains from Spanish property sales.

Key facts:

• Must be filed within 4 months of the sale
• Required even if you made no profit
• Used to claim back any excess from the 3% retention

🧮 How to Calculate Your Capital Gain

1. Sale Price:
   • Amount on sale deed
   • Minus real estate agent’s commission
2. Purchase Price:
   • Original cost
   • Plus notary/legal fees
   • Plus improvement expenses (not repairs)
3. Apply the tax rate:
   • 19% (EU/EEA)
   • 24% (non-EU)

⏱️ Deadlines to Remember

⚠️ Missing the Modelo 210 deadline can mean losing your 3% refund.

📄 Documents Needed for Modelo 210

• Sale and purchase deeds
• NIE and passport copy
• Proof of 3% retention (Form 211 from buyer)
• Invoices for deductible expenses
• Proof of residency (EU vs non-EU)
• Bank details (for refunds)

🇬🇧 Post-Brexit Considerations for UK Sellers

UK citizens are now treated as non-EU residents, meaning:

• Higher tax rate (24%)
• Filing correctly is crucial to avoid inefficiencies

🧑‍💼 Do You Need a Fiscal Representative?

Not always mandatory for EU residents, but highly recommended for non-residents to:

• Receive notifications
• Manage deadlines
• File and reclaim the 3% retention

✅ Bottom Line: Selling property in Spain as a non-resident is possible — but proper tax compliance is essential to avoid losing money