Selling Your Home as a Non-Resident in Spain
10 Useful Things to Know When Selling Your Home as a Non-Resident in Spain
Thinking about selling your Spanish property but not a resident? Don’t worry — the process is straightforward once you understand the basics. Here are the top 10 questions non-residents ask when selling a home in Spain — explained in plain English, no jargon.
1. Can I sell if I’m not a resident? Yes, you can. There’s no residency requirement to sell property in Spain. You’ll simply pay tax under the non-resident tax rules.
2. What Capital Gains Tax (CGT) rate applies in 2025? Non-residents typically pay 19% on the profit (the net gain). Some international tax treaties may slightly adjust this amount depending on your country of residence.
3. How is the gain calculated? Here’s the formula most sellers use:
Sale price
– Selling costs (agent, notary, registry, admin)
– Original purchase price
– Purchase taxes and fees
– Documented improvements
- Taxable gain
4. What’s the 3% retention? When a non-resident sells, the buyer must withhold 3% of the sale price and pay it directly to the Spanish Tax Office. This acts as an advance payment toward your CGT bill — you may owe more or receive a refund depending on the final calculation.
5. When do I file my tax return? You have four months after completion to submit your Form 210. This return finalises your CGT and allows you to claim back any overpaid retention.
6. How long do refunds take? Typically between 6 and 12 months, depending on the region and how complete your documentation is.
7. What about the Plusvalía municipal tax? In most cases, yes, you’ll pay Plusvalía, a local tax based on the land’s cadastral value and how long you’ve owned the property. Since 2021, sellers can choose between two calculation methods — always use the one that’s most favourable to you.
8. Are agency and legal fees deductible? Yes. You can deduct:
Estate agent commission (usually 3–6% + 21% VAT)
Notary, registry, and admin/legal fees linked to the sale
These costs reduce your taxable gain and therefore your tax bill.
9. Can I deduct renovation costs? Yes — but only capital improvements with proper invoices in your name. Routine maintenance and repairs don’t count.
10. What will the notary ask for on the day?
Be ready with: Passport and NIE; Title deed (Escritura); Latest IBI receipt; Energy efficiency; certificate Bank account details for payment
Some notaries may also ask for a Habitation Certificate (Cédula de Habitabilidad).
Selling as a non-resident in Spain doesn’t have to be complicated. With the right paperwork and advice, you can complete the sale smoothly — and even reclaim some of that 3% retention faster.
