Selling Property in Spain as a Foreigner: Complete Guide 2026
What you will learn in this guide
- What taxes apply when a non-resident sells property in Spain
- The 3% retention rule and how to reclaim overpayments
- How to calculate your capital gains tax liability
- Step-by-step process to sell your Spanish property quickly
- How to sell remotely without travelling to Spain
Selling a property in Spain as a non-resident is entirely straightforward, but it comes with specific tax obligations that differ from those applicable to Spanish residents. Understanding the 3% retention rule, capital gains tax and the plusvalia municipal before you sell will help you plan effectively and avoid surprises at the notary. This guide explains everything you need to know.
What you need to know before selling your Spanish property
As a non-resident selling property in Spain, you are subject to the same property sale process as any other seller, but with additional tax obligations administered by the Agencia Tributaria under the IRNR (Impuesto sobre la Renta de No Residentes — non-resident income tax). The key points to understand before you sell are:
3% retention at completion
The buyer must withhold 3% of the sale price and pay it to the Spanish tax authority on the day of signing. This is deducted from the amount you receive at completion — it is not an additional charge on the buyer.
Capital gains tax at 19%
You are liable for CGT at 19% on the net gain from the sale. EU and EEA residents have paid this rate since 2015. Non-EU residents are also currently taxed at 19% under Spanish law as of 2026.
Plusvalia municipal
A separate local tax levied by the municipality on the increase in the cadastral land value during your period of ownership. The amount varies significantly by location and length of ownership.
Modelo 210 tax return
After the sale, you must file a non-resident tax return (Modelo 210) within three months to declare the gain and settle the final tax liability, or claim a refund if the 3% withheld exceeds your actual CGT.
What taxes apply when a non-resident sells property in Spain?
There are three main taxes to consider when selling property in Spain as a non-resident: capital gains tax (CGT), the 3% retention, and the plusvalia municipal. Each operates independently and is calculated differently.
Capital gains tax (CGT) at 19%
CGT is charged on the difference between what you receive for the property and what it cost you, adjusted for allowable expenses. The taxable gain is calculated as:
Taxable gain = Sale price
minus original purchase price
minus purchase costs (ITP/IVA, notary, registry, agency)
minus capital improvements (major renovations with invoices)
minus selling costs (agency fees, notary, legal fees)
The resulting figure is your net capital gain, on which you pay 19% CGT. Keep all receipts, invoices and contracts from the original purchase and any significant works carried out during your ownership, as these reduce the taxable gain.
Plusvalia municipal
The plusvalia municipal (Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, or IVTNU) is a local tax collected by the municipality where the property is located. It is levied on the theoretical increase in the cadastral value of the land component of the property during your period of ownership.
Following a Constitutional Court ruling in 2021, sellers whose property has not increased in value (or where the gain is very small) may be able to demonstrate this to reduce or eliminate their plusvalia liability. The calculation method and rates vary by municipality. Your lawyer or gestoria will calculate the specific amount due and handle the payment to the local town hall.
The 3% retention rule explained
The 3% retention is one of the most misunderstood aspects of selling Spanish property as a non-resident. Here is how it works in practice:
Who pays it?
The buyer withholds 3% of the agreed sale price. They do not pay this to you — they pay it directly to the Agencia Tributaria on the day of signing using Modelo 211.
How much is it?
Exactly 3% of the total agreed sale price, including any furniture or fittings included in the sale. On a sale price of 300,000 euros, the retention is 9,000 euros.
What does it cover?
It is an advance payment on account of your final CGT liability. Think of it as a tax deposit held by the Spanish treasury until you file your return.
How do you reclaim it if overpaid?
If the 3% withheld exceeds your actual CGT (for example, because you made a small gain or no gain at all), you file Modelo 210 within three months and request a refund. The Agencia Tributaria typically processes refunds within 12 to 18 months.
What if you owe more than 3%?
If your actual CGT liability exceeds the 3% retained, you must pay the difference when filing your Modelo 210 return. Failing to file can result in penalties and interest charges.
Practical tip: appoint a fiscal representative
As a non-resident, you are required to appoint a fiscal representative in Spain to handle communications with the tax authority and file your returns. This is typically your Spanish lawyer or a gestoria. Their fee is modest and they will manage the entire post-sale tax process on your behalf, including filing the Modelo 210 and pursuing any refund due.
How to calculate capital gains on your Spanish property
The calculation of your capital gain requires a clear record of what you paid when you bought the property and all allowable costs incurred. Here is a worked example:
| Item | Example amount | Notes |
|---|---|---|
| Sale price | 350,000 EUR | Agreed sale price |
| Original purchase price | - 200,000 EUR | Price paid when you bought |
| Purchase costs (ITP, notary, registry) | - 22,000 EUR | Approx. 11% of purchase price |
| Capital improvements | - 15,000 EUR | Renovation works (with invoices) |
| Selling costs (agency, notary, lawyer) | - 13,000 EUR | Approx. 4-5% of sale price |
| Net capital gain | = 100,000 EUR | Taxable amount |
| CGT at 19% | 19,000 EUR | Tax liability |
| 3% retention already paid | - 10,500 EUR | 3% of 350,000 |
| Balance due via Modelo 210 | 8,500 EUR | To pay within 3 months |
This is a simplified illustrative example. Your actual liability will depend on the specific figures for your property. Always obtain a calculation from a qualified Spanish tax adviser before completing the sale.
Steps to sell your property quickly in Spain
A well-prepared sale moves faster and typically achieves a better price. Here is the full process from decision to completion:
Gather your documentation
Collect your title deed, nota simple, energy performance certificate, NIE and proof that IBI and community fees are up to date. Your agent can help identify any gaps.
Obtain a professional valuation
Request a market valuation from a local agent with experience in your area. Setting the right asking price from the outset reduces time on market significantly.
List and market the property
Your agent will prepare professional photographs, descriptions and list the property across all major portals and international channels relevant to your likely buyer profile.
Negotiate offers and accept
Review offers with your agent. Once you accept, a reservation agreement is signed and a deposit paid to secure the buyer. Due diligence begins at this stage.
Sign the private purchase contract
The Contrato de Arras is signed and the buyer pays typically 10% of the agreed price. Both parties are now legally committed to the transaction.
Complete at the notary
The escritura de compraventa is signed. The buyer withholds 3% for the tax authority. You receive the net sale proceeds. Ownership transfers to the buyer.
File your tax return
Within three months of the sale, file your non-resident CGT return (Modelo 210) with the Agencia Tributaria. Your fiscal representative or lawyer handles this on your behalf.
How camiacasa markets your property to international buyers
camiacasa is a real estate agency specialising in Catalonia with coverage across more than 60 cities and towns in the region. We work regularly with non-resident sellers and understand the specific requirements and pressures involved in selling a property from abroad.
Our approach for international seller clients includes:
- Accurate market valuation: We provide a professional market appraisal based on comparable recent sales in your specific area, giving you a realistic and defensible asking price from the outset.
- International buyer reach: We list on all major Spanish portals as well as international property platforms used by buyers from the UK, Germany, France, the Netherlands and beyond — the most active international buyer markets in Catalonia.
- Professional presentation: We arrange professional photography and prepare property descriptions in both English and Spanish to maximise the pool of potential buyers.
- Remote sale management: We manage viewings, negotiate offers and coordinate with the buyer, their lawyer and the notary on your behalf throughout the process.
- Pre-sale documentation check: We review your documentation before listing and identify any issues that could delay or jeopardise the sale, allowing you to resolve them in advance.
We cover all the areas of Catalonia most sought after by international buyers, including the Barcelona metropolitan area and coastal towns. If you are ready to sell, contact us via our selling service page or reach us directly on WhatsApp for a no-obligation conversation about your property.
Frequently asked questions
Ready to sell your property in Spain?
Contact camiacasa for expert guidance on selling your property in Catalonia. We handle the full process and reach international buyers across Europe.