The 3% withholding
If you are not tax resident in Spain, the buyer must hold back 3% of the price and pay it to the Spanish tax office on your behalf. This is an advance on your tax on the gain, not an extra tax.
Tax on your gain
Non-residents pay tax on the gain, the difference between what you sold for and what you paid, including costs. The rate is 19% for residents of the EU, Iceland and Norway, and 24% for everyone else.
You file Form 210 within four months of the sale. If the 3% was more than the tax you owe, or if you made a loss, you can claim the difference back. Keep the deeds and invoices for your purchase costs and any improvements.
Plusvalía
The municipal capital gains tax (plusvalía) is a separate tax paid to the town hall, on the increase in the value of the land. It is normally for the seller to pay. With a non-resident seller it is often held back at the notary and paid by the buyer on the seller’s behalf. If you sold at a loss, you may not owe it, so keep the evidence.
Papers to have ready
Your deed and NIE, the energy certificate (required before you advertise), the latest IBI receipt and a certificate from the community of owners showing there are no debts. Check too that the cadastre matches the home: an unregistered extension or pool can hold up a sale for months, so it is better to know now.
Selling from abroad
You don’t have to be on the island. With a power of attorney, someone can sign at the notary for you. It is best set up at a Spanish notary or consulate, and limited to this sale.
This guide explains how things generally work and was last checked in November 2026. It is not legal or tax advice: rules change, and your situation may differ. Have a lawyer or tax adviser confirm what applies to you.
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