Agencia Tributaria
Registered Collaborator
When you sell, the buyer withholds 3% of the sale price and pays it to the Agencia Tributaria. Within four months of the sale, you have to file Modelo 210 yourself. That is where your actual tax is calculated: 19% of your gain. If that comes to less than the 3%, you get the difference back.
As a qualified Colaborador Social of the Agencia Tributaria, we file that return for you, completely online.
The buyer withholds 3%, but your actual tax depends on your gain. On the right you can see how it works. Not sure? Put your question to one of our experts.
On the right you will find answers to frequently asked questions about selling your property in Spain. Is your question not listed? Chat with us and we will help you as soon as possible.

19% of your gain. That rate applies to every non-resident, even if you live outside the EU.
Example: you bought in 2015 for €200,000 and paid €20,000 in taxes and costs. You now sell for €250,000, with €10,000 in costs. Your gain is €20,000 and your tax €3,800. The buyer withheld €7,500, so you get €3,700 back.
Rented out? Then the depreciation for the years it was rented out is deducted from the purchase value, and your gain is somewhat higher. We work it out for you.

Four months after the date of the deed of sale. The buyer first has one month for the modelo 211, then you have three months. If you sold on 15 March, your Modelo 210 must be filed by 15 July at the latest.

From the purchase: the tax you paid (transfer tax or VAT), the notary, the land registry, lawyer and estate agent, and renovations or improvements. Ordinary maintenance does not count.
From the sale: estate agent, lawyer, the plusvalía municipal if you are the one paying it, and other costs of the sale. Keep the invoices, because we need them.

The Agencia Tributaria pays the refund into your IBAN account, even if it is outside Spain. It has six months from the end of the filing period to do so. If it pays later, you also receive interest. So file your return right after the sale.

Each owner declares their own share of the gain in Modelo 210. If you are married and both non-resident, this can sometimes be done in a single return. The modelo 211 shows, for each owner, which part of the 3% was withheld. Our price covers up to two owners, for example a couple. For each additional owner you pay €54.

Yes, especially then. With a loss, you pay no tax and get the full 3% back. That is only possible with Modelo 210.

Sometimes. As a non-resident you usually just pay 19% on your gain, but there are exceptions:
- Was the property your main residence when you still lived in Spain, and are you using the proceeds to buy a new main residence in the EU or the EEA? Then your gain may be fully or partly exempt.
- Did you buy the property before 1995? Then you may get a reduction on the part of the gain from before 2006.
- Not sure? Put your question to one of our experts.

This is a municipal tax on the increase in value of the land. When a non-resident sells, the buyer has to pay it to the municipality. That is why the amount is usually withheld from your sale price at the notary. If the land has not increased in value and you can prove this with the purchase and sale deeds, no plusvalía is due.

When you apply, we need the following information:
In addition, we need:
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*Prices per property, for up to two owners. Each additional owner is subject to an extra charge of €54.
Gestoraz is by agreement a qualified Social Worker (Colaborador Social) with the Agencia Tributaria.
As a result, we are legally authorized to file tax returns on your behalf and you, the client, will receive accurate, reliable and up-to-date information from us.