Answers for property owners
Resident or Non-Resident: How What You Pay Changes When You Sell a House in Spain
Where you have your tax residence decides the rate, the deadlines, the withholding and the exemptions. This is the comparison.
SHORT ANSWER
A tax resident in Spain pays tax on the gain in bands from 19% to 30% in their income tax return for the following year. A non-resident pays a flat 19% (EU and EEA) or 24% (rest of the world), the buyer withholds 3% of the price and the seller files modelo 210. Exemptions for a main home exist only for residents.
IN THIS ARTICLE
The same sale, with the same price and the same gain, can cost very different amounts depending on your tax residence. This is the table we use with every owner.
Who is a tax resident in Spain
In general terms, you are a tax resident if you spend more than 183 days in Spain in the calendar year, or if your main centre of economic activities or interests is here. If you are, you prove it to the notary with a tax residence certificate from the Spanish Tax Agency (Agencia Tributaria). If not, you prove it with the one from your own country. Tax residence is a question of fact: check it with an adviser.
The comparison, point by point
| Resident in Spain | Non-resident | |
|---|---|---|
| Tax | IRPF, savings tax base | IRNR |
| Rate on the gain | 19%, 21%, 23%, 27% and 30% in bands | 19% flat (EU and EEA) or 24% flat (rest of the world) |
| Withholding at signing | No | 3% of the price, withheld by the buyer |
| When it is declared | Income tax return in June of the following year | Modelo 210, up to four months after signing |
| Main home exemption | Yes, if you reinvest, or if you are over 65 | No |
| Municipal land-value tax | Yes, the seller | Yes, the seller |
What it means in practice
If you are a resident
You pay when you file your return, not at signing. If you sell your main home, look at the reinvestment or age exemption before signing.
If you are not
You receive 97% of the price on the day of signing and file modelo 210. Work out what will be left: the withholding is usually less than the final tax when there is a gain.
Tax residence is decided before you put the house on the market, not at the notary.
A tax adviser can confirm it in one consultation.
More detail in what taxes you pay when selling and in the 3% withholding.
Frequently asked questions
How many days do you have to be in Spain to be a tax resident?
More than 183 days in the calendar year, or having the centre of your economic interests here. There are other criteria, so it is wise to check.
Can a non-resident avoid the 3% withholding?
No. It is compulsory. What they can do is recover the difference on modelo 210 if the real tax is lower.
Can a non-resident deduct purchase and sale costs?
Yes. The gain is calculated under the general rules, deducting the costs and improvements you can prove with an invoice, on both the purchase and the sale.
What if I change residence just before selling?
What counts is your residence in the calendar year of the sale. Weigh it up with a tax adviser before deciding.
About the author
Alfonso Lacruz
Naval engineer and market analyst. Over 25 years advising owners in Marbella and Benahavís. Publishes a monthly market analysis with Land Registry data.
Every case is different: before you sign or decide, confirm your situation with your own lawyer, notary or tax adviser.
Sources: Spanish Tax Agency (Agencia Tributaria); Personal Income Tax Law (Ley del IRPF); Non-Resident Income Tax Law (Ley del Impuesto sobre la Renta de no Residentes). Last updated: 24 October 2026.
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