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You've sold your property in Spain.

Capital gains tax for non-resident property sellers.

If you are a non-resident and you have sold a property in Spain, you are required to file this return within three months of the sale. It is also the only way to recover the 3% withholding tax applied at the time of signing.

What is it?

What nobody told you when you signed the deed.

The Modelo 210 of the Non-Resident Income Tax (IRNR) must be filed within three months of the sale of any property you own in Spain. The taxable base is calculated as the difference between the sale price and the original purchase price, and the applicable tax rate is 19% regardless of your country of residence.

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Key facts

  • Deadline: 3 months from the date of the deed
  • Per each property sold
  • Tax rate: 19% on the capital gain
  • Form: Modelo 210 (AEAT)

Who must file it

Are you required to declare your capital gain?

Any time a non-resident sells a property in Spain, they are required to file this return, regardless of whether the property was rented out or not. These are the most common cases.

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  • Sale of a main residence

    If you sell your home in Spain as a non-resident, you must declare the capital gain obtained within three months of signing the deed.

  • Sale of a second home

    If you sell a coastal apartment, a holiday home or any other secondary property, you are also required to pay tax on the gain generated.

  • Sale of commercial premises, garage, storage unit or rural property

    The sale of any type of property (including commercial premises, parking spaces, storage units or rural land) is subject to IRNR.

  • Sale at a loss or with no gain

    Even if you make no profit, you are still required to file the return. It is the only way to recover the 3% withholding tax that the buyer retained and paid directly to the Spanish Tax Authority at the time of the sale.

Whats included

We analyse and manage everything for you.

  • Transaction review and data collection

    We ask for all the details of the purchase and the sale, along with any receipts for capital improvements. We analyse everything before calculating the tax.

  • Capital gain calculation

    We calculate the taxable base based on the difference between the sale price and the original purchase price, applying the corresponding tax rate.

  • Filing with the Spanish Tax Authority

    We file the return directly with the AEAT on your behalf, as registered tax representatives.

  • Proof of filing

    You will receive the official confirmation by email within 48 hours.

  • Query assistance

    If the AEAT sends you any related notification, we help you resolve it.

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