Price and authority
Agree the asking price, any minimum acceptable price, approval process for reductions and who may place advertisements. Require your prior approval before the agent changes the price, asserts unverified features or accepts terms.
Property sales · Guide for non-residents
Selling property in Spain while living abroad
The asking price is only the beginning. You need to prepare your title, check charges, agree proper terms with the estate agent, protect the deposit, organise completion and settle Spanish tax. This guide takes you from the first decision through to the Modelo 210 return.
Checked against official sources on 7 October 2026 · For non-resident individuals selling property situated in Spain.
Answer the questions a careful buyer will ask
Confirm who is registered as owner and whether every owner can sell. An inheritance that has not been formalised, co-ownership, a marital-property rule requiring consent or an insufficient power of attorney can change the timetable. Obtain a recent nota simple and compare the registered property, annexes, ownership shares and charges with the deed and the proposed listing.
Then compare Land Registry, Cadastre and physical reality. A pool, extension, garage or change of use that exists on site but is not properly documented needs technical and planning checks before anyone promises it is lawful. Identify mortgages — even if the loan has been repaid — attachments, easements, protected-housing restrictions, occupants and tenancies. Selling a tenanted home is not the same as delivering vacant possession: the buyer may succeed to the tenancy and the tenant may have pre-emption rights, depending on the contract and applicable law.
Practical decision
If a document is missing or information conflicts, describe the issue accurately and put in writing what will be obtained or resolved before the deposit contract or deed. Do not turn an open question into a marketing promise that “everything is legal”.
What to gather and why it matters
Preparing this file before going to market prevents a serious offer from stalling while receipts or certificates are located. The exact list depends on the property, its location and whether it is let, mortgaged or subject to protection.
| Document or information | What it helps verify |
|---|---|
| Purchase, inheritance or adjudication deed and recent nota simple | Title, owners, registered unit, annexes, shares, mortgage and other charges. |
| Cadastral reference, plan and latest IBI property-tax bill | Identification and cadastral information; they do not replace title or establish planning legality. |
| Registered energy performance certificate and label | The label is required in offers and advertising; the certificate and label accompany the sale contract, unless a legal exception applies. |
| Owners' community debt certificate, rules and relevant minutes | Arrears, fees, works and special assessments. The certificate accompanies the deed unless the buyer expressly waives it. |
| Bank redemption statement and mortgage cancellation papers | The actual amount needed to release the property and the plan for registry cancellation. |
| Tenancy, occupation, licence and building-work records | Possession, use restrictions, structures and the agreed handover condition. |
| Invoices for purchase, taxes, improvements and sale | Support the tax acquisition value, selling costs and Modelo 210 figures. |
A habitation certificate, occupancy licence, building inspection or planning certificate may matter, but requirements are not identical in every autonomous community and municipality. Check the actual property. Keep identification, NIE/NIF and evidence of tax residence for the year of sale where relevant; having a NIE alone does not decide whether Spanish IRPF or IRNR applies. Check earlier IRNR returns for imputed income or rent, municipal property tax and community dues: a sale does not itself settle earlier obligations.
Negotiate the agency agreement before handing over the keys
A good estate agent can market the home and screen buyers, but the relationship should be defined in a readable written instruction. Compare services: who provides photography, viewings, preliminary buyer checks, translations, reservation documents, the energy certificate and notarial coordination? An agency markets the property; do not assume it can accept an offer or sign a sale for you. A representative needs sufficient express authority to sell.
Commission
State the amount or percentage, calculation base, whether taxes are included and who pays. Separate when commission is earned from when it is paid: offer, reservation, deposit contract or deed. Address buyer withdrawal, failed finance and a sale that never completes.
Exclusivity
If you grant it, define duration, scope, renewal, termination notice and buyers you already knew. Agree how the agent establishes that it introduced a buyer and for how long a commission claim can survive termination.
Deposits and reporting
Decide who receives reservation money, into which account, when it is returned and who authorises release. Agree activity reports, keys, portal advertising and ownership or use of photographs and marketing materials.
Fees and exclusivity are matters for agreement; there is no single national commission rate to assume for every sale. Some regions impose additional rules on agents and their instructions. Check the law applicable where the property lies and retain a signed copy. The Madrid consumer authority's guide offers a useful list of terms to compare; its commercial suggestions are not national legal deadlines.
A high offer may be worse than an offer that can actually complete
Consider price together with funding, timetable, money paid upfront, included furniture and rights to withdraw. Ask whether the buyer needs a mortgage and what happens if the valuation is low or the bank refuses the loan. Verify the identity and authority of the person signing. If the home is tenanted, disclose the tenancy and check the tenant's rights before promising vacant possession.
A reservation and an arras deposit contract are not harmless forms. They should identify the registered unit and annexes, every seller and buyer, total price, previous payments, money holder, charges to be discharged, deadline, outstanding documents and allocation of costs. Different types of arras exist: any right to withdraw and its financial consequences must be stated clearly. If a registry, planning or tax issue is unresolved, agree a concrete condition and exit mechanism instead of hoping it will be “sorted out before the notary”.
Before signing a deposit contract, confirm
Who holds each payment; what evidence releases the money; what happens if a charge cannot be cancelled; whether the home will be empty; which annexes and furniture are included; who bears an approved but not yet payable community assessment; and whether the buyer can secure finance within the agreed period.
If a mortgage will be redeemed from the sale price, obtain an up-to-date settlement figure, bank instructions and a plan for financial and registry cancellation. A repaid loan can remain registered until cancellation is entered. Agree how the parties will bear the year's IBI: the tax accrues on 1 January, while the contract may allocate its economic cost between them.
Organise signatures, money and documents as one transaction
If you will not travel to Spain, agree well in advance the power of attorney the completing notary will accept. It may be made before a Spanish notary, consulate or foreign authority, subject to the appropriate apostille or legalisation and translation requirements. An estate-agent instruction is not a sale power. If several owners or a spouse must participate, coordinate their signatures or powers before fixing a date.
Prepare a payment schedule showing price, deposit already paid, mortgage balance, costs and agency fee, the 3% withholding attributable to a non-resident seller, and the sum actually received. Withholding is not a negotiated agency discount: the buyer pays it to the Spanish tax authority on Modelo 211 and gives the seller the filing evidence. Confirm payment methods with the notary and bank, receiving account, community certificate, energy certificate and charge-cancellation papers.
Record delivery of keys, remotes, inventory, meter readings, utility accounts and possession. Do not hand over possession before the corresponding payment has been agreed and evidenced. Afterwards notify the owners' community of the ownership change and deal with utilities under the signed agreement.
The 3% withholding is not your final tax bill
3% of gross consideration
In an ordinary sale by a non-resident individual, the buyer withholds 3% of the consideration attributable to that person, pays it within one month and supplies evidence to the seller. Where owners include both residents and non-residents, their shares must be separated; do not automatically withhold 3% of the entire price.
Gain and reconciliation
A gain on transferring Spanish real estate is generally subject to 19% Spanish non-resident income tax, including for sellers outside the EU. The seller files Modelo 210 within the three months following the first month after transfer. Withholding paid is credited; if it exceeds the tax, a refund must be claimed, not assumed automatic.
The ordinary calculation starts with the sale value less selling costs and taxes borne by the seller, then deducts the acquisition value plus acquisition costs, taxes and evidenced improvements, reduced by applicable depreciation. Ordinary repairs and loan interest are not improvements. If you inherited or received the property as a gift, the starting figure is the value determined under Spanish Inheritance and Gift Tax rules, capped at market value, plus the tax and inherent acquisition costs you paid; retain the deed, tax return and any official value assessment. For an inheritance, the date of death matters; for a gift, when the acquisition took effect. A succession agreement transferring assets during life, bare ownership or usufruct, and shares acquired on different dates need individual review. An urban property acquired between 12 May and 31 December 2012 may qualify for a conditional 50% partial exemption. Being over 65 does not itself create an IRNR exemption; a separate main-home reinvestment relief may apply to qualifying EU/EEA residents subject to its conditions.
Property acquired before 31 December 1994: part of the gain arising up to 19 January 2006 may be reduced. That part is apportioned by days of ownership; the qualifying part is reduced by 11.11% for each year of ownership up to 31 December 1996 beyond the first two, rounding the years up. A cumulative €400,000 limit on transfer values of assets eligible for this regime applies to each taxpayer from 2015. Shares acquired in stages and later improvements can require separate calculations. Check the acquisition title and date, sale date, documented values and costs, and that taxpayer's history of earlier qualifying disposals.
Municipal capital gains tax (plusvalía municipal): this is separate. On a sale for consideration the seller is the taxpayer; where the seller is a non-resident individual, the buyer acts as substitute taxpayer before the town hall. The general declaration period is 30 working days, and the amount depends on the municipality and land data. There may be no charge where lack of land-value increase is evidenced, or a lower base if the actual increase is below the objective base. Do not confuse this tax with the national 3% withholding or Modelo 210.
Municipal tax calculator now available
For a property in one of the covered towns, you can estimate municipal capital gains tax and compare the objective and actual-gain methods. This is separate from the Modelo 210 gain. Enter the municipal amount in the IRNR calculator only when it is a cost you actually bore and can evidence.
You may also have obligations in your country of tax residence. Taxation in Spain does not mean the sale can be ignored there; any treaty and foreign-tax-credit rules must be checked for that country. Tax residence is determined for the tax year, not just by where you live on signing day.
Capital gains calculator for a non-resident seller
We have adapted the journey of the Colas Jurist calculator and revised its calculation engine for real-estate sales. Enter documented figures for the whole property where every owner has the same acquisition title, date and allocation of costs; your ownership share is then applied. Owners who acquired their shares in different ways or on different dates need individual calculations. The calculation stays in your browser and does not file a return.
An estimate based on the amounts entered. It does not determine tax residence, verify invoices, calculate municipal tax or replace Modelo 210. The pre-1994 regime can be estimated here only for one acquisition without later improvements, where dates and prior transfers are known. An inheritance or gift with a special title or valuation, shares acquired in stages and other reliefs require individual review.
How much cash will you have at completion?
This illustration separates the deposit you have personally received, cash available at completion and the possible later Form 210 reconciliation. The buyer withholds 3% of the non-resident seller's share of the price and pays it using Form 211. Paying off a mortgage reduces your cash proceeds but does not itself reduce the taxable gain.
Enter the price of the whole property and your ownership share. Every other amount must be your own amount payable or withheld at completion. Enter 0 explicitly where a payment does not apply. A deposit still held by an agent or the buyer is not cash you have already received.
The figures are processed only in your browser; they are not stored or sent. Spanish Tax Agency: 3% withholding and Form 211; Form 210 adjustment and potential refund. Sources checked 11 October 2026. This is a cash-flow illustration, not a tax assessment or a guarantee of proceeds.
The transaction ends when the tax file is also closed
Retain the deed, bank confirmations, invoices, mortgage-cancellation evidence and the buyer's Modelo 211 copy. Check that it identifies the correct price, sellers, shares and withholding. A sentence in the deed does not by itself prove that the tax authority received the money.
Prepare Modelo 210 using supported acquisition and sale values, each seller's share and the Modelo 211 reference. Where the calculation shows a loss or withholding exceeds tax, claim a refund through the relevant procedure; prepare evidence that the receiving bank account belongs to the taxpayer. Deal separately with municipal tax under the relevant town hall's rules and any filing in your residence country. Keep an organised file even after any refund arrives.
Colás Abogados · Service for sellers
One legal team for the whole sale
We offer a complete legal package for non-residents selling Spanish property. We examine title and documents, review the agency instruction and offers, negotiate and draft contract terms, coordinate charges, representation, notary and payments, and manage the Spanish tax aspects of the sale, including preparation and filing of Modelo 210.
The buyer is responsible for withholding and filing Modelo 211; we coordinate the check and request proof. Municipal tax and special issues are identified expressly in the quotation and engagement letter. There is no universal fee: our proposal depends on the owners, documents, property and complexity. We work in English, Spanish and Swedish, in person in the Valencian Community and Murcia and remotely throughout Spain.
Answers worth having before you accept an offer
Must the buyer withhold 3% if I live outside the EU?
In an ordinary sale by a non-resident individual, yes: it is calculated on your share of the gross price whether you live inside or outside the EU. It is not the final tax; Modelo 211 documents it and your Modelo 210 reconciles it.
Is my gain taxed at 24% if I live outside Europe?
Not for that reason alone. A gain on transferring the property is generally subject to 19% IRNR. The 24% rate for certain other income must not be applied automatically to this transaction.
What if I sell at a loss?
Withholding may still have been taken from the gross price. Document the calculation and request repayment through Modelo 210 where applicable; it is not refunded automatically because the deed shows a price below the purchase price.
I'm over 65. Is the sale exempt?
Not automatically under IRNR. First establish your tax residence for the relevant year and the applicable regime. A specific main-home reinvestment relief may be available to qualifying EU/EEA non-residents, subject to separate conditions.
Can I sell without travelling to Spain?
Yes, with valid representation. Agree the power's content and its execution, legalisation or apostille and translation with the completing notary. An agency marketing agreement is not a power to sell.
Who pays municipal capital gains tax?
The seller is taxpayer on a sale. If the seller is a non-resident individual, the buyer is substitute taxpayer before the town hall. Agree the money flow in the contract and check local rules; Modelo 210 does not pay this municipal tax.
When is commission due if the sale never completes?
It depends on the agreement and facts. Specify when the fee is earned, what service counts as complete and what happens if a party withdraws, financing fails or exclusivity expires. Do not assume an unclear clause means payment only after receiving the sale price.
Does a nota simple prove an extension is legal?
No. Registry description, Cadastre and planning permission answer different questions. If a structure, pool or use differs between them, seek the relevant technical and municipal documents before marketing it as regularised.
Official rules and guidance checked
- Spanish Tax Agency: non-resident gain on a property sale.
- Spanish Tax Agency: Modelo 210 instructions and Modelo 211 instructions.
- Non-resident income tax law, article 25; Local Finances Law, articles 104–110.
- Horizontal Property Law, article 9; Urban Tenancies Law, articles 14 and 25; Royal Decree 390/2021 on energy performance.
- Spanish Notariat: property sale and purchase and Madrid consumer authority: engaging an estate agent.
This page covers the ordinary case of an individual who is not Spanish tax resident. It does not certify a property's legal status or determine the tax outcome of a particular sale. Regional and local rules, treaties and the transaction documents may change the answer.