Selling a property in Spain as a non-resident

You can sell your property in Spain without living here, and even without travelling. Compared with a resident seller, three things change: the buyer withholds 3% of the price, you declare the gain on form 210, and the buyer may also withhold the amount of the municipal capital gains tax.

Do I need to be in Spain to sell?

No. You can sign in person before the notary or give a notarial power of attorney to someone you trust. The power of attorney is signed before a Spanish notary, at a Spanish consulate or before a notary in your country, with the Hague apostille. You need an NIE, the foreigner identification number, to sign and to meet your tax obligations.

The 3% withholding

When the seller does not live in Spain, the buyer withholds 3% of the agreed price and pays it to the Spanish tax authorities on form 211, within one month of the signing. This is not an extra tax: it is a payment on account of the tax you will owe on the sale.

In practice, the buyer pays you 97% of the price at the notary and gives you proof of the 3% paid.

If you would rather talk it through, I will call you at a time you choose. Request the call →

Tax on the gain

If you sell for more than you paid, the difference is taxed at 19% under Spain's Non-Resident Income Tax. The gain is the sale price minus the purchase price, taking into account the costs and taxes you paid when buying and those you pay when selling.

You declare the sale on form 210, within three months of the end of the buyer's deadline, which is about four months after the signing. If the tax is lower than the 3% withheld, or if you sell at a loss, you claim the difference back in the same return. Refunds take time: it is best to file early and with complete documents.

Municipal capital gains tax

This is a local tax on the increase in the value of the land (plusvalía municipal). When the seller does not live in Spain, the law makes the buyer liable to pay it in the seller's place. That is why the buyer usually withholds this amount at the notary as well. If the value of the land has not increased since the purchase, no tax is due.

What about my country of residence?

The sale may also have to be declared in the country where you live. Tax treaties generally allow the tax paid in Spain to be taken into account. A tax advisor will tell you how they apply to your case and whether any exemption is available to you.

A remote sale, step by step

1. Written valuation and documents, by video call and email.
2. Signing of the sales mandate and the power of attorney, if you are not travelling.
3. In-person viewings with buyers; I report to you after each one.
4. Offer accepted and deposit contract (contrato de arras).
5. Signing before the notary: the buyer withholds the 3% and, where applicable, the municipal tax.
6. Form 210 filed by your tax advisor, about four months later.

What I do for you

I can assist you in English, Spanish, French or Portuguese. I organise the viewings, gather the documents before the property goes on the market and coordinate the notary, the buyer and, if needed, your tax advisor. You follow the sale from your own country, with a single point of contact.

General information, current as of October 2026. It does not replace advice from a tax advisor on your situation.