Selling a Property in Spain as a Non-Resident: Taxes, Retention, and Modelo 210 - Guide 2026

Selling a property in Spain as a non-resident involves specific tax obligations and deadlines. Whether you are based in the UK, Netherlands, Germany, Sweden, or France, you will need to comply with Spanish capital gains tax rules, the 3% retention, and the filing of Modelo 210.

If you are unfamiliar with Modelo 210, you can read more on our Modelo 210 filing page.

This guide explains how capital gains tax works, how the 3% retention is handled, what deadlines apply, and how to stay compliant.

Can a Non-Resident Sell Property in Spain?

Yes, but you must comply with several requirements:

• Capital gains tax (IRNR)

• 3% retention withheld by the buyer

• Filing Modelo 210

• Notary and registration procedures

Failure to comply may result in penalties or loss of your refund.

Capital Gains Tax for Non-Residents

When selling a property in Spain, non-residents are taxed on the capital gain.

What is capital gains tax?

It is the tax on the difference between the sale price and the purchase price, adjusted for allowable costs.

Tax rates (2026)

• 19 % for EU/EEA residents

• 19 % for non-EU/EEA residents

Deductible expenses

You may deduct:

• Notary, registry, and legal fees

• Transfer tax (ITP) paid on purchase

• Real estate agent commissions

• Improvement costs (with invoices)

Keeping proper documentation is essential, as deductions must be supported.

The 3% Retention

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

• This acts as an advance payment of your capital gains tax

• It applies regardless of whether you made a profit

Example

If you sell a property for €300,000:

• You receive €291,000

• €9,000 (3%) is paid to AEAT

If your final tax liability is lower, you can reclaim the difference.

If you made no gain, you can claim back the full 3%.

What Is Modelo 210?

Modelo 210 is the tax return used by non-residents to declare capital gains from the sale of Spanish property.

• Must be filed within 4 months from the sale date

• Required even if no profit was made

• Used to calculate final tax and reclaim the 3% retention

For a full overview, see our Modelo 210 guide for non-residents.

How to Calculate Your Capital Gain

Sale price:

• Price stated in the deed

• Minus selling costs (e.g. agent commission)

Purchase value:

• Original purchase price

• Plus acquisition costs (notary, legal fees, taxes)

• Plus improvement costs (not maintenance)

The capital gain is taxed at the applicable rate (19% or 24%).

Deadlines to Remember

• Buyer pays 3% retention → within 1 month of sale

• Seller files Modelo 210 → within 4 months of sale

• Refund processing → typically 6–12 months

Missing the deadline may result in losing your right to reclaim the 3%.

Documents Needed

To file Modelo 210, you typically need:

• Purchase and sale deeds

• NIE and ID/passport

• Proof of 3% retention (Modelo 211 from buyer)

• Invoices for deductible expenses

• Proof of tax residency

• Bank details for refunds

UK and Non-EU Considerations

Since Brexit, UK residents are treated as non-EU taxpayers.

• The capital gains tax rate is generally 24%

• Filing and documentation requirements are stricter

Correct filing is important to avoid overpaying tax.

Do You Need a Fiscal Representative?

A fiscal representative is not always mandatory, but it is often recommended for:

• Managing deadlines

• Handling communication with AEAT

• Ensuring correct filing and refund processing

What Happens If You Don’t File?

• You may lose your 3% refund

• AEAT may impose interest and penalties

• Future transactions in Spain may be affected

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How Taxadora Helps

Taxadora supports non-residents by:

• Calculating capital gains accurately

• Filing Modelo 210 within deadlines

• Recovering the 3% retention

• Handling communication with AEAT

• Ensuring full compliance

You can start directly on our Modelo 210 service page.

Frequently Asked Questions

Is the 3% always withheld, even if I make a loss?

Yes. The buyer is required to pay it to AEAT. You can reclaim it through Modelo 210.

How long does the refund take?

Typically between 6 and 12 months, depending on the case.

Can I deduct expenses without invoices?

No. Proper documentation is required.

What if I miss the 4-month deadline?

You may still be able to file late, but refunds are not guaranteed and additional costs may apply.

Final Thoughts

Selling property in Spain as a non-resident involves specific tax obligations that must be handled correctly. The 3% retention and Modelo 210 filing are key parts of the process.

Failing to comply can result in lost refunds or unnecessary costs.

If you want to ensure everything is handled correctly, visit our Modelo 210 page or contact Taxadora for assistance.