- 3% retention: the buyer withholds 3% of the price from a non-resident seller and pays it on form 211 within one month.
- Capital gains tax: 19% on the gain for non-residents, filed on form 210.
- Plusvalía: municipal tax on the rise in land value, paid by the seller, not due if there was no gain.
- Documents: title deed, energy certificate, IBI receipts, community fees certificate, and a habitability certificate in regions that require one.
- Timeline: often 2–3 months from accepted offer to completion, plus tax filings afterwards.
Steps to sell
- Gather the documents (list below) and fix any mismatch between the Land Registry, the Catastro and what's actually built. Buyers' lawyers will find it, and it delays sales.
- Get the energy certificate before you advertise; the rating must appear in listings.
- Choose an agent or sell privately. Agent commission is negotiable and usually paid by the seller; get the agreement in writing, including whether it is exclusive.
- Accept an offer and sign the arras contract. The buyer normally pays a deposit, commonly 10%. With penitential arras (art. 1454 Civil Code), if you pull out you must return the deposit doubled.
- Prepare for completion: ask your bank for the mortgage redemption figure and a cancellation of the mortgage charge, and settle any debts.
- Sign the deed at the notary. The buyer pays the price less the 3% retention if you're non-resident.
- After completion: pay plusvalía, file form 210, cancel utility contracts or transfer them, and tell the community administrator.
If you can't be there, a representative can sign using a power of attorney.
Documents you'll need
- Title deed (escritura) and your NIE and passport.
- Energy performance certificate (certificado de eficiencia energética), issued by a qualified technician and registered with the region.
- Cédula de habitabilidad or equivalent, in regions that require it for a sale (Catalonia, for example). Ask your lawyer what applies in your region.
- Latest IBI receipt, showing the referencia catastral.
- Community certificate from the administrator confirming you're up to date with fees. The notary will ask for it.
- Recent utility bills showing no debts.
- Mortgage statement if the property is mortgaged.
- Purchase costs and improvement invoices: these reduce your taxable gain, so keep them.
Buyers will also pull a nota simple; check yours first so there are no surprises.
Taxes for non-resident sellers
The 3% retention
When the seller is not tax resident in Spain, the buyer must withhold 3% of the agreed price and pay it to the Agencia Tributaria on form 211 within one month of the sale. The buyer gives you a copy. It's a payment on account of your capital gains tax, not an extra tax.
Capital gains tax: 19%
Non-residents pay 19% on the gain from selling Spanish property. The gain is the sale price minus what you paid, plus the purchase costs and taxes, the cost of improvements and the costs of sale (for example agent fees and plusvalía). Note that 19% applies to gains whatever your country of residence; the 19%/24% split applies to other non-resident income such as rent.
You file form 210 within three months after the end of the one-month period for form 211. If the 3% withheld exceeds your tax, you claim a refund on that form; if it's lower, you pay the difference.
Residents of the EU or EEA can exclude the gain if they reinvest the proceeds in a new main home, under conditions. UK residents no longer qualify. See our non-resident tax guide.
Plusvalía
The plusvalía municipal taxes the increase in the value of the land while you owned it. Since Real Decreto-ley 26/2021 you can choose between an objective calculation based on the cadastral land value and the actual gain, and nothing is due if there was no gain. The seller pays it in a sale unless agreed otherwise. The deadline is 30 working days from the sale.
If you are tax resident in Spain
Spanish residents don't suffer the 3% retention. They declare the gain in their annual income tax return instead, at different rates, and may have exemptions for their main home. See our property taxes guide for the overview.
Other costs
Budget for agent commission, the energy certificate, your lawyer, mortgage cancellation costs, and your share of IBI for the year if agreed in the contract.
Worked example
A UK resident bought an apartment for €200,000, paying €20,000 in purchase taxes and fees, and sells it for €260,000, paying €8,000 in agent fees and plusvalía. The gain is €260,000 − €220,000 − €8,000 = €32,000. Tax at 19% is €6,080. The buyer withheld 3% of €260,000, which is €7,800, so the seller claims back €1,720 on form 210. Figures are illustrative; your lawyer or tax adviser should work out your actual gain.
How long does it take?
- Preparing documents: 1–4 weeks; longer if Registry or Catastro details need correcting.
- Marketing: depends heavily on price and location.
- Arras to completion: often 1–3 months, especially if the buyer needs a mortgage.
- After the sale: form 211 within one month (buyer), plusvalía within 30 working days, form 210 within the following three months. A refund of excess retention can take several months.
Before you list, you can put the address or referencia catastral into our free property check and we'll get back to you by email.
Questions
How much tax do non-residents pay when selling property in Spain?
Non-residents pay 19% on the capital gain (sale price minus purchase price and allowable costs). The buyer withholds 3% of the price as a payment on account, which you reclaim if it exceeds the tax due.
Can I get the 3% retention back?
Yes, if the 3% is more than the tax you owe (for example if you made a loss), you claim the difference on form 210, filed within three months after the one-month deadline for the buyer's form 211.
Who pays plusvalía when selling in Spain?
The seller pays plusvalía on a sale, unless the contract says otherwise. It is a municipal tax on the increase in land value, and it isn't due if there was no gain.
Do I need to be in Spain to sell?
No. You can sign through a representative with a power of attorney granted before a notary, including at a Spanish consulate or before a local notary with an apostille.