The part of the price the buyer keeps
When the seller is not tax-resident in Spain, the buyer must withhold a percentage of the price and pay it to the Spanish tax office as a payment on account of your tax. You receive the price minus that amount at the notary. It is not the final tax: it is an advance.
Your tax on the gain
As a non-resident you pay Non-Resident Income Tax on the capital gain: broadly, the difference between what you sell for and what the property cost you, with certain costs taken into account. You file your own return after the sale.
- If your tax is lower than what the buyer withheld, you can ask for the difference back. Many sellers never do.
- If it is higher, you pay the difference.
- Where you live matters. Some reliefs available to residents of the EU or the EEA do not apply to everyone, and the tax treaty with your country may also come into play.
You will usually also have to declare the gain in your country of residence. How the two taxes interact depends on the treaty — something to look at before the sale, not after.
The municipal plusvalía
The council charges a tax on the increase in the value of the land since you acquired it, known as the plusvalía municipal. In a sale it is normally the seller’s tax, but when the seller is a non-resident the buyer can be made responsible for paying it. That is why buyers often ask to keep it back from the price — which is negotiable.
Documents you will need
| Document | Why it matters |
|---|---|
| Your deed and NIE | To prove ownership and identify you before the notary |
| Energy performance certificate | Required to sell |
| Second occupation licence (or responsible declaration) | In the Valencian Community it replaced the old cédula de habitabilidad. Utility companies require it, it is normally required to sell, and one more than ten years old has to be renewed |
| Certificate from the community of owners | Shows there are no outstanding fees — the buyer will ask for it |
| Latest local tax (IBI) receipt | Shows the property tax is paid |
| Utility bills | To transfer contracts and show there is no debt |
If you inherited the property
Before selling, the inheritance has to be accepted and the property registered in the heirs’ names, and the inheritance taxes dealt with. See the steps of an inheritance and inheritance tax in Spain. If you read Spanish, I also explain how to sell an inherited home in Valencia.
Selling from abroad
You do not need to travel. With a power of attorney — granted in your country or here — I can negotiate with the buyer and the agency, review the contracts and sign the deed on your behalf. If you prefer to be there, I go with you.
This is the map, not the route
Your figures depend on when and how you acquired the property, what you spent on it, where you live and the treaty with your country. The calculation and the timing of the sale are worth reviewing before you accept an offer.
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