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If you own a home in Marbella but live abroad, selling property in Spain as a non-resident involves a few steps that differ from a sale by a Spanish resident: the buyer withholds part of the price for the tax authorities, and you file your own tax return for the sale. This guide sets out the main points, based on the official guidance of the Spanish tax agency, so that you know what to expect.
In this article
How the sale is taxed for non-residents
The Agencia Tributaria explains that the gain on the sale of a property located in Spain is taxed in Spain under the Non-Resident Income Tax (IRNR). The gain is the difference between the sale value and the acquisition value; the acquisition value includes the price you paid plus improvements and the purchase expenses and taxes you bore, and the sale value is reduced by the selling expenses you paid. The tax rate applied to the gain is 19%.
Special rules can apply in specific situations, for example certain reinvestment exemptions for residents of other EU and EEA states who sell their former main home in Spain. Because every case differs, ask a tax adviser to calculate your position before you set a price.
The 3% withholding and the forms involved
The buyer, whether resident or not, is required to withhold 3% of the agreed price and pay it to the tax authorities using form 211 within one month of the transfer. That withholding counts as an advance payment of your tax on the gain, and the buyer must give you a copy of the form so that you can deduct it when you file your own return (form 210). If the amount withheld exceeds the tax due, you can claim the excess back.
In practice, this means a part of the sale proceeds is paid to the tax agency rather than to you on completion, so it is important to plan your cash flow and your return with your adviser.
The practical steps of a sale
Beyond tax, the sale follows the usual stages: agreeing a realistic asking price, gathering the property’s documents, marketing the home, negotiating an offer, signing a reservation or private contract and completing before a notary. A professional valuation is the best starting point; you can learn how it works on our property valuation page or estimate your property online, and read how we handle a sale on our page on selling a luxury property in Marbella.
Your adviser will also tell you about other costs and taxes linked to a sale, such as the municipal tax on the increase in land value (plusvalía municipal), which is handled by the town hall where the property is located.
Understanding the buyer’s side
It helps to see the sale through the buyer’s eyes. International buyers often arrange finance, and our guide to Spanish mortgages for non-residents explains what they need. Others look for homes they can first rent; our article on long-term rentals in Marbella shows how that market works, and the same buyers browse our luxury properties for sale in Marbella. A well-presented, correctly priced property with its documents in order is easier to sell.
Frequently asked questions
How much tax does a non-resident pay when selling property in Spain?
According to the Agencia Tributaria, the gain from the sale is taxed at 19% under the Non-Resident Income Tax. The exact amount depends on the gain, calculated from your purchase and sale values, so ask a tax adviser to work it out for your case.
Why does the buyer withhold 3% of the price?
The buyer must withhold 3% of the agreed price and pay it to the tax agency using form 211 within one month of the transfer. It counts as an advance payment of the seller’s tax and can be offset in the seller’s return.
Do I have to file a tax return after selling as a non-resident?
Yes. The seller files the non-resident return (form 210) for the sale and deducts the withholding paid by the buyer. If the withholding is higher than the tax, the difference can be reclaimed.
Where should I start if I want to sell my Marbella property?
Start with a professional valuation and a conversation with a tax adviser. BARNES Marbella can help you value the property and plan the sale.
Thinking of selling your property in Marbella?
Request a confidential valuation or contact BARNES Marbella to discuss selling your property with our team.
Source: Agencia Tributaria, non-resident taxation manual: capital gains from the sale of real estate. This article is general information and not tax advice; consult an adviser about your situation.