Selling as a non-resident: tax, the 3% retention and form 210

Almost half of the homes sold in the province of Alicante are bought by someone from outside Spain, and many of those buyers become, years later, non-resident sellers. The tax treatment is not the same as for a resident, and two things catch nearly everyone out: the buyer will withhold 3% of your sale price, and the tax you pay is a flat rate rather than a sliding scale.

Are you a resident or a non-resident for tax?

It has nothing to do with your nationality or with holding an NIE. You are a Spanish tax resident if you spend more than 183 days a year here, or if your centre of economic interests is in Spain. If neither applies, you are a non-resident and you pay Non-Resident Income Tax (IRNR) — even if you have owned an apartment in Benidorm for twenty years.

What you will pay on the gain

IRNR on a capital gain is a flat rate, with no bands:

• 19% if you are resident in the European Union, Iceland, Norway or Liechtenstein.
• 24% if you are resident anywhere else — including the United Kingdom since Brexit.

The gain is calculated the same way as for a resident: sale price minus purchase price, after deducting the costs and taxes of the purchase (ITP or VAT, notary, land registry, gestoría) and of the sale (agency fee, energy certificate, municipal plusvalía). You can also add improvement works to your acquisition value if you can prove them with invoices — ordinary maintenance does not count.

The 3% retention: what it is and why it should not worry you

When the seller is a non-resident, the law requires the buyer to withhold 3% of the agreed price and pay it to the Spanish tax office using form 211, within one month of signing at the notary. The buyer then gives you a copy of that form: keep it, it is your proof of payment.

That 3% is not an extra tax. It is a payment on account of your IRNR. When you settle the tax, one of three things happens:

• Your actual tax is higher than the 3% withheld: you pay the difference.
• It is lower: you get the difference refunded.
• You sold at a loss: there is no tax and the whole 3% comes back to you.

That last case is more common than people think for properties bought at the 2006–2008 peak, and a lot of owners never claim the money back simply because nobody told them they could.

Form 210 and the deadlines you cannot miss

The seller settles the tax with form 210. The deadline is three months from the end of the one-month period the buyer had to file form 211. In practice: four months from completion.

On that form you declare the gain, apply your rate (19% or 24%) and deduct the 3% already withheld. If you are due a refund you will need to give a bank account; a foreign account is accepted but slows the process down, so if you still have a Spanish account it is worth keeping it open.

Practical warning: the Spanish tax office is slow with these refunds. Anywhere between six months and over a year is normal. Do not close your Spanish bank account too early.

The municipal plusvalía applies to you too

On top of IRNR you pay the municipal plusvalía to the town hall, within 30 working days of completion, exactly like a resident. You can choose whichever calculation method is more favourable, and if you sold without a gain you can apply not to pay it at all.

Selling without travelling to Spain: power of attorney

You do not have to fly over to sign. You can grant a special power of sale before a notary in your country of residence, with the Hague Apostille and a sworn translation into Spanish, or directly at the nearest Spanish consulate, which is usually cheaper and already comes in Spanish.

With that power, the person you appoint signs the deed on your behalf, collects the banker's draft and handles the paperwork. Start it early: between getting an appointment, the apostille and the translation, several weeks can go by — and it is the single most common reason a sale gets delayed at the last minute.

Paperwork to have ready

• Valid NIE and passport.
• Original purchase deed (it is the proof of your acquisition value).
• Invoices for improvement works, if you want to deduct them.
• Valid energy performance certificate.
• Zero-debt certificate from the community of owners.
• Latest IBI receipt and utility bills.
• Tax residence certificate from your country, if you want to prove the 19% rate applies.
• Power of attorney, if you are not coming to sign.

This guide is informational and reflects the rules in force in July 2026. It does not replace advice from a Spanish tax adviser, which we always recommend for non-resident transactions.

Frequently asked questions