Non-residents who sell property in Spain must declare any profit (or loss) through the Modelo 210 form. MB Consulting makes the process simple, accurate, and stress-free. No Spanish paperwork or jargon.
When a non-resident sells property in Spain, they must pay Capital Gains Tax on the profit made and declare it using the Modelo 210 form.
Non-residents selling real estate in Spain are subject to a flat 19% capital gains tax on the net profit (the difference between the selling price and the original purchase price, adjusted for costs and taxes).
At the notary signing, the buyer is legally obligated to withhold 3% of the total purchase price and pay it to the tax office (using Modelo 211) as a withholding tax deposit on your behalf. After the sale, you must submit a Modelo 210 return. If your actual capital gains tax liability is less than the 3% withheld (or if you sold at a loss), we will file to claim a full or partial refund of this 3% deposit back to your account.
The difference between the sale price and the acquisition price, adjusted for allowable purchase and sale expenses.
Including apartments, houses, garages, storage rooms, and commercial units.
Levied by the Agencia Tributaria. Separate from local taxes like Plusvalia Municipal.
Failure to file can result in penalties, surcharges, and interest.
Non-residents in Spain must file Capital Gains Tax if they:
Any property sale must be declared, even if sold at a loss.
Each co-owner must file their own Modelo 210 return.
Sales of garages, storage rooms, or commercial units must be declared separately.
Through Modelo 210 you pay any balance due or request a refund if the 3% withheld is greater than your final tax liability.
The Capital Gains Tax return must be filed within 4 months of the property sale date.
Example: If you sold your property on 15 March, the deadline is 15 July of the same year.
File your Modelo 210 nowThe tax is calculated with the following formula:
Purchase price plus acquisition costs (notary, transfer taxes, etc) and major improvements.
Sale price minus selling costs such as Plusvalia Municipal, legal, or agent fees.
A flat 19% for all non-residents, regardless of their country of residence.
Credited against your final liability or refunded if it exceeds the tax due.
Capital Gains Tax for non-residents (Modelo 210)
Price per owner share. For 5+ owners, pricing is calculated in the checkout.
File your Modelo 210 in minutes, no Spanish paperwork or jargon.
Never miss a deadline. We notify you so you never risk late fees or penalties.
Set it once and MB Consulting takes care of your yearly filing automatically.
Always compliant with Spanish tax law, with transparent fees far lower than gestorias.
Manage your Spanish properties, owners, and filings from one secure place.
Quick answers in your language, whenever you need us.
You can deduct notary fees, land registry fees, legal fees, transfer taxes (ITP/IVA), and real estate commission paid during both the purchase and sale. You can also deduct costs for structural building improvements (e.g., extensions, new roof, swimming pool) with official invoices.
The tax agency has 6 months from the filing date to process the refund. If it takes longer, they must pay interest. In practice, payouts usually take between 3 to 12 months.
Yes. Each owner must submit an individual tax declaration for their share of the property and profit. Refunds are paid directly to each owner's individual bank account.