Selling a property in Spain as a non-resident comes with a unique set of tax obligations and paperwork. Whether you’re from the UK, Netherlands, Germany, Sweden, or France, you’ll be expected to comply with Spanish capital gains tax rules, Modelo 210, and the 3% non-resident retention.
In this complete 2025 guide, we break down everything non-residents need to know before selling a property in Spain, including how to calculate capital gains, what forms to file, when taxes are due, and how Taxadora helps clients complete the process correctly.
Yes — but you’ll need to deal with:
Failure to meet these obligations can lead to delays in the sale, loss of your 3% refund, or even penalties.
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If you are a non-resident and sell a property in Spain, you are subject to capital gains tax on the profit.
What Is Capital Gains Tax?
It’s the tax on the difference between the sale price and the purchase price, adjusted for expenses.
Capital Gains Tax Rate (2025):
Deductible Expenses:
You can subtract:
💡 Tip: Keep original purchase deed, invoices, and bills safe — they’re needed to support deductions.
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Spain’s tax authority (AEAT) requires the buyer to withhold 3% of the purchase price when buying property from a non-resident.
If your final tax bill is less than 3%, you can request a refund by filing Modelo 210.
Example:
You sell your Costa del Sol apartment for €300,000:
After calculating your capital gain, if the actual tax due is €5,000, you can claim back €4,000.
đź§ľ If you made no profit, you can claim the full 3% back.
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Modelo 210 is the non-resident tax return used to declare capital gains from the sale of Spanish property.
Key facts:
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Obligation | Deadline |
Buyer pays 3% retention | Within 1 month of sale |
Seller files Modelo 210 | Within 4 months of sale |
AEAT issues refund decision | Usually within 6–12 months |
⚠️ Missing the 210 deadline can mean losing your 3% refund.
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Post-Brexit Considerations for UK Sellers
Since Brexit, UK citizens are treated as non-EU residents, which means differences in some cases for non-residents but in general not for the Capital gains tax.
📌 Filing correctly is even more important for UK citizens to avoid tax inefficiencies.
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While it’s not mandatory for all EU residents, AEAT recommends non-residents appoint a fiscal representative for:
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Johan and Eva, Dutch residents, sell their apartment in Valencia for €400,000.
They file Modelo 210 and pay the difference (€12,700) to AEAT. Refund or top-up must happen within 4 months.
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Selling property as a non-resident is complex. Taxadora helps you:
âś… Calculate capital gains accurately
âś… File Modelo 210 on time
âś… Recover the 3% retention
âś… Ensure compliance with AEAT
âś… Avoid costly mistakes or missed deadlines
âś… Represent you before the tax office
👉 File your 210 with Taxadora’s expert team
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Q: Is the 3% always withheld, even if I lose money?
Yes. The buyer must pay it to AEAT. You then claim it back via Modelo 210.
Q: How long does the refund take?
AEAT typically processes refunds within 6–12 months, but it can vary.
Q: I don’t have all the expense invoices. Can I still deduct them?
No — you must have proper documentation. No proof = no deduction.
Q: I missed the 4-month deadline. What now?
You may still be able to file late, but refunds are not guaranteed and interest may apply.
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âś… Final Thoughts
Selling Spanish property as a non-resident can trigger major tax obligations — especially with the mandatory 3% retention and Modelo 210 filing. Failing to comply may mean losing your refund or paying avoidable penalties.
At Taxadora, we handle every part of the tax process for non-resident sellers:
👉 Get expert help selling your Spanish property with Taxadora
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Expert in international taxation for private individuals. He combines deep advisory experience with a passion for building technology that simplifies the complexities of Spanish tax compliance. As the founder of Taxadora, he’s on a mission to modernize cross-border taxation with smart, accessible solutions.
Contact us for assistance with a wide range of tax procedures, tailored to your needs