Selling your home in Spain as a non-resident: the 3% withholding step by step
If you sell a home in Spain and are not tax resident here, the buyer must withhold 3% of the price and pay it to the Spanish tax office on form 211 within one month. It is not the final tax: you then declare the gain on form 210, pay any difference at 19% or reclaim the excess.
In short
- The buyer withholds 3% of the agreed price and pays it on form 211 within one month of the sale.
- The seller declares the gain on form 210 within the three months after that month; the tax rate is 19%.
- If the withholding is higher than the tax, you can reclaim the excess.
When does the 3% withholding apply?
It applies when the seller is not tax resident in Spain and has no permanent establishment here. It does not matter whether the buyer is resident or not, or a person or a company: the buyer is obliged to withhold 3% of the agreed price and pay it to the tax office. If the property is partly owned by a resident, the withholding only applies to the non-resident owner's share.
If the buyer does not pay the withholding, the property remains liable for the lower of that withholding and the tax due. That is why buyers and notaries take this obligation very seriously.
Step by step, from signing to your tax return
- Signing at the notary. The buyer deducts 3% from the price paid to you.
- First month. The buyer pays that 3% on form 211 within one month of the sale date and gives you a copy, which you will need later.
- Next three months. You file form 210 to declare the gain within three months after that first month. It must be filed whether there is tax to pay or not.
- Result. If the tax is higher than the withholding, you pay the difference; if it is lower, you can reclaim the excess.
Example timeline: if you sell on 15 January, the buyer has until 15 February to pay form 211, and you have until 15 May to file form 210.
How the tax is calculated
The gain is the difference between the sale value (sale price minus the selling costs and taxes you pay) and the purchase value (the price you paid plus improvements and the costs and taxes of buying; maintenance and repairs do not count). A 19% rate applies to that gain, and the 3% already withheld by the buyer is deducted from the result.
| Illustrative example | Case A | Case B |
|---|---|---|
| Sale price | €300,000 | €300,000 |
| Selling costs | €10,000 | €10,000 |
| Purchase price + costs and improvements | €215,000 | €270,000 |
| Gain | €75,000 | €20,000 |
| Tax (19%) | €14,250 | €3,800 |
| Buyer's withholding (3%) | €9,000 | €9,000 |
| Result | You pay €5,250 | You get €5,200 back |
If you sell at a loss, there is no tax to pay and you can reclaim the full withholding. Keep your title deeds and the invoices for the purchase and any improvements: they prove your purchase value.
Exemptions and special cases
- EU or EEA residents (with tax information exchange): the gain on selling what was your main home in Spain can be left untaxed if you reinvest the amount in a new main home; if you reinvest only part, the exemption is proportional.
- Homes bought between 12 May and 31 December 2012: 50% of the gain is exempt.
- Homes bought before 31 December 1994: the part of the gain generated up to 20 January 2006 can be reduced.
Don't forget the municipal plusvalía
Besides the tax on the gain, the sale may trigger the municipal plusvalía tax. When the seller is a non-resident, the buyer is the substitute taxpayer for this tax, according to Spain's Directorate General for Taxation. It is wise to state clearly in the deposit contract (arras) how it will be paid. We explain the other selling costs in Costs of selling a property in the Valencian Community.
What this means for you
If you are selling: work out what you will net before setting the price, including the 3% withholding, the 19% tax and costs. Gather your deeds and invoices from the start and note the dates: the form 210 deadline is counted from the signing date.
If you are buying from a non-resident: withholding and paying the 3% is your obligation. If you don't, the home you buy is liable for that debt.
This article is for information only. For your specific case, please consult a tax adviser.
Frequently asked questions
Is the 3% withholding an extra tax? No. It is a payment on account of the tax on the gain. It is deducted from the final tax when you file form 210 and, if it is higher, you can reclaim the excess.
What happens if the buyer does not pay the 3%? The property sold remains liable for the lower of the withholding and the tax due. That is why it is in the buyer's interest to meet the one-month deadline for form 211.
When do I file form 210 after selling? Within the three months after the month the buyer has to pay the withholding. If you sell on 15 January, the deadline is 15 May, whether you have tax to pay or a refund to claim.
Read also about property sale taxes in Spain and our guide to selling property on the Costa Blanca in 2026, or see how we sell your home.
What is your home worth? Find out in 3 minutes with our free online valuation, call us on +34 965 064 440 or message us on WhatsApp on +34 601 868 660. We specialise in Alfaz del Pi, Albir, La Nucía, Altea, Benidorm and Finestrat, with our office in Albir (Alfaz del Pi).
Sources: Spanish Tax Agency (Agencia Tributaria), form 211 instructions and “Capital gain from the sale of real estate” (non-residents without a permanent establishment); Spanish Tax Agency, “Non-resident income tax return: form and deadline”; Directorate General for Taxation, ruling V1699-23 (13/06/2023), as reported by notariosyregistradores.com. Accessed 11/11/2026.
