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Selling Property in Spain as a Non-Resident | R E C

Selling as a Non-Resident: A Guide to Taxes & Procedures

Selling your Spanish property without being a tax resident involves specific rules. Here, we explain the key taxes and how to manage the sale remotely and securely.

Selling a Spanish property as a non-resident

Who is a Non-Resident?

Legally, you are considered a non-tax resident if you spend **less than 183 days per year** in Spain and therefore do not pay taxes here on your worldwide income. This applies to most foreign property owners.

Key Taxes for Non-Resident Sellers

3%

3% Retention Tax

The buyer withholds 3% of the price and pays it to the Tax Agency as an advance on your capital gains tax.

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Capital Gains Tax (IRNR)

You will pay 19% (for EU/EEA residents) or 24% (others) on the net profit made from the sale.

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Plusvalía Tax

A local town hall tax on the increase in the value of the land. It is your responsibility as the seller.

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Can I get the 3% retention back?

Yes, in full or in part. If your capital gains tax is less than the 3% withheld, or if you sold at a loss, you can claim a refund from the Tax Agency. You have a 4-month deadline to do so.

Sell Your House Without Travelling to Spain

You can manage the entire transaction from your home country. The key is to grant a Power of Attorney (PoA) to your legal representative, who will act on your behalf with full legal guarantees.

Guide to Power of Attorney →
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Simplify Your Sale as a Non-Resident

Let our team of expert tax advisors and lawyers handle everything: from calculating taxes and claiming your refund to representing you at the notary.

Avenida L'ALBIR, 66-68
O3581
El Albir / L'Albir (Alicante)

© REC Real Estate Agency │ Real estate in Spain │ Legal & tax property advice │ 2026

Legal Notes