Selling a Property in Spain as a Non-Resident Taxes, Retentions, and Modelo 210A (2025 Guide)

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.

🏠 Can a Non-Resident Sell Property in Spain?

Yes — but you’ll need to deal with:

  • Spanish capital gains tax (IRNR)
  • 3% retention held by the buyer
  • Modelo 210 filing
  • Notary and registration compliance

Failure to meet these obligations can lead to delays in the sale, loss of your 3% refund, or even penalties.

 

đź’¸ Capital Gains Tax for Non-Residents

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):

  • 19% flat rate for EU/EEA residents
  • 24% for non-EU/EEA residents (e.g., UK post-Brexit)

Deductible Expenses:

You can subtract:

  • Notary, registry, and legal fees
  • ITP (transfer tax) paid when buying
  • Real estate agency commissions
  • Renovation/improvement costs (with invoices)

💡 Tip: Keep original purchase deed, invoices, and bills safe — they’re needed to support deductions.

 

📥 What Is the 3% Withholding Retention?

Spain’s tax authority (AEAT) requires the buyer to withhold 3% of the purchase price when buying property from a non-resident.

  • This 3% is paid directly to AEAT on your behalf
  • It serves as an advance on your capital gains tax

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:

  • Buyer pays €291,000 to you
  • €9,000 (3%) goes to AEAT

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.

 

đź§ľ What Is Modelo 210?

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

Key facts:

  • Must be filed within 4 months of the sale date
  • Required even if you made no profit
  • Used to claim back any excess from the 3% retention

 

đź§® How to Calculate Your Capital Gain

  1. Determine Sale Price:
  • Amount on sale deed
  • Less real estate agent’s commission
  1. Determine Purchase Price:
  • Original cost
  • Plus notary and legal fees
  • Plus improvement expenses (not repairs)
  1. In some cases an adjustment for inflation can be made.
  2. Apply the Capital Gains Tax Rate:
  • 19% (EU/EEA)
  • 24% (non-EU)

 

⏱️ Deadlines to Remember

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.

 

đź“„ Documents Needed to File Modelo 210

  • Sale and purchase deeds
  • NIE and passport copy
  • Proof of 3% retention (form 211 from buyer)
  • Invoices for deductible expenses
  • Proof of residency (EU vs non-EU)
  • Bank details (for refunds)

 

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.

 

🧑‍💼 Do I Need a Fiscal Representative?

While it’s not mandatory for all EU residents, AEAT recommends non-residents appoint a fiscal representative for:

  • Receiving notifications
  • Managing deadlines
  • Filing and reclaiming the 3% retention

 

✍️ Case Study: Dutch Couple Sells in Valencia

Johan and Eva, Dutch residents, sell their apartment in Valencia for €400,000.

  • They originally bought it for €250,000 in 2014
  • Deductible expenses total €20,000
  • Capital gain = €130,000
  • Tax due = €24,700 (19%)
  • 3% retention paid = €12,000

They file Modelo 210 and pay the difference (€12,700) to AEAT. Refund or top-up must happen within 4 months.

 

🧾 What Happens If You Don’t File?

  • You forfeit the 3% refund, even if you made no profit
  • AEAT may assess additional tax, interest, and penalties
  • May delay property deregistration or cause issues in future Spanish dealings

 

đź’Ľ How Taxadora Helps

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

 

🙋 Frequently Asked Questions (FAQ)

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.

 

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:

  • Accurate calculations
  • Timely filings
  • Direct communication with AEAT
  • 3% refund applications

👉 Get expert help selling your Spanish property with Taxadora

 

vilho

Article written by Vilho Heiskanen

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.

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