{"id":5166651,"date":"2025-05-14T05:44:32","date_gmt":"2025-05-14T07:44:32","guid":{"rendered":"https:\/\/www.lacasa-dashaus.com\/sale-of-property-by-non-resident\/"},"modified":"2025-05-14T05:44:32","modified_gmt":"2025-05-14T07:44:32","slug":"sale-of-property-by-non-resident","status":"publish","type":"post","link":"https:\/\/www.lacasa-dashaus.com\/en\/sale-of-property-by-non-resident\/","title":{"rendered":"Sale of Property by Non-Resident"},"content":{"rendered":"<h1 class=\"\" data-start=\"5\" data-end=\"98\">Sale of a Property in Spain by a Non-Resident: Tax Obligations and Essential Procedures<\/h1>\n<h2 class=\"\" data-start=\"100\" data-end=\"155\">Who is considered a non-tax resident in Spain?<\/h2>\n<p class=\"\" data-start=\"157\" data-end=\"297\">According to Law 35\/2006 on Personal Income Tax (IRPF), a person is considered a non-tax resident in Spain if they do not meet any of the following criteria:<\/p>\n<ul data-start=\"299\" data-end=\"564\">\n<li class=\"\" data-start=\"299\" data-end=\"373\">\n<p class=\"\" data-start=\"301\" data-end=\"373\">Staying more than 183 days during the calendar year in Spanish territory.<\/p>\n<\/li>\n<li class=\"\" data-start=\"374\" data-end=\"464\">\n<p class=\"\" data-start=\"376\" data-end=\"464\">Having the main center or base of their economic interests or activities in Spain.<\/p>\n<\/li>\n<li class=\"\" data-start=\"465\" data-end=\"564\">\n<p class=\"\" data-start=\"467\" data-end=\"564\">Having in Spain their legally non-separated spouse and\/or minor dependent children.<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"566\" data-end=\"748\">To prove non-resident status, a certificate of tax residence issued by the tax authorities of the country of residence must be submitted. This certificate is valid for one year.<\/p>\n<p data-start=\"566\" data-end=\"748\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-large wp-image-3778364\" src=\"https:\/\/www.lacasa-dashaus.com\/wp-content\/uploads\/2025\/01\/keys-house-model-mortgage-loan-papers-desk-1024x574.jpg\" alt=\"Non-resident property sale\" width=\"828\" height=\"464\" srcset=\"https:\/\/www.lacasa-dashaus.com\/wp-content\/uploads\/2025\/01\/keys-house-model-mortgage-loan-papers-desk-1024x574.jpg 1024w, https:\/\/www.lacasa-dashaus.com\/wp-content\/uploads\/2025\/01\/keys-house-model-mortgage-loan-papers-desk-300x168.jpg 300w, https:\/\/www.lacasa-dashaus.com\/wp-content\/uploads\/2025\/01\/keys-house-model-mortgage-loan-papers-desk-768x430.jpg 768w, https:\/\/www.lacasa-dashaus.com\/wp-content\/uploads\/2025\/01\/keys-house-model-mortgage-loan-papers-desk-1536x861.jpg 1536w, https:\/\/www.lacasa-dashaus.com\/wp-content\/uploads\/2025\/01\/keys-house-model-mortgage-loan-papers-desk-2048x1148.jpg 2048w, https:\/\/www.lacasa-dashaus.com\/wp-content\/uploads\/2025\/01\/keys-house-model-mortgage-loan-papers-desk-150x84.jpg 150w\" sizes=\"(max-width: 828px) 100vw, 828px\" \/><\/p>\n<h2 class=\"\" data-start=\"750\" data-end=\"816\">Tax obligations when selling a property as a non-resident<\/h2>\n<h3 class=\"\" data-start=\"818\" data-end=\"862\">3% withholding by the buyer<\/h3>\n<p class=\"\" data-start=\"864\" data-end=\"1096\">When a non-resident sells a property in Spain, the buyer is required to withhold 3% of the total transaction value and pay it to the Spanish Tax Agency using form 211 within one month from the date of sale.<\/p>\n<h3 class=\"\" data-start=\"1098\" data-end=\"1140\">Capital gain declaration<\/h3>\n<p class=\"\" data-start=\"1142\" data-end=\"1469\">The non-resident seller must submit form 210 within a maximum period of four months from the date of sale to declare the capital gain. The taxable base is calculated by subtracting the acquisition value and associated expenses (such as notary, registry, and real estate commissions) from the sale price.<\/p>\n<h3 class=\"\" data-start=\"1471\" data-end=\"1503\">Applicable tax rates<\/h3>\n<ul data-start=\"1505\" data-end=\"1658\">\n<li class=\"\" data-start=\"1505\" data-end=\"1593\">\n<p class=\"\" data-start=\"1507\" data-end=\"1593\">Residents in the European Union, Norway, and Iceland: 19% on the capital gain.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1594\" data-end=\"1658\">\n<p class=\"\" data-start=\"1596\" data-end=\"1658\">Residents in other countries: 24% on the capital gain.<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"1660\" data-end=\"1868\">The 3% withheld by the buyer acts as an advance payment of the final tax due. If the withheld amount exceeds the tax liability, the seller can request a refund of the excess through form 210.<\/p>\n<h2 class=\"\" data-start=\"1870\" data-end=\"1901\">Municipal Capital Gains Tax (IIVTNU)<\/h2>\n<p class=\"\" data-start=\"1903\" data-end=\"2469\">The sale of a property may also be subject to the Municipal Capital Gains Tax (Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana \u2013 IIVTNU). In the case of non-resident sellers, the buyer assumes the role of substitute taxpayer, being responsible for self-assessing and paying the tax. However, the buyer can include a clause in the deed of sale allowing them to recover the amount paid, either by deducting it from the sale price or withholding it for subsequent payment to the tax authorities.<\/p>\n<h2 class=\"\" data-start=\"2471\" data-end=\"2484\">Conclusion<\/h2>\n<p class=\"\" data-start=\"2486\" data-end=\"2805\">The sale of a property in Spain by a non-resident involves several tax obligations that must be met to avoid penalties and ensure a secure transaction. It is essential to seek professional advice to comply with the deadlines and requirements established by Spanish regulations.<\/p>\n<div id=\"attachment_568458\" style=\"width: 797px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" aria-describedby=\"caption-attachment-568458\" class=\" wp-image-568458\" src=\"https:\/\/www.lacasa-dashaus.com\/wp-content\/uploads\/2021\/03\/casitascozy-1.webp\" alt=\"real estate costa brava\" width=\"787\" height=\"132\" srcset=\"https:\/\/www.lacasa-dashaus.com\/wp-content\/uploads\/2021\/03\/casitascozy-1.webp 978w, https:\/\/www.lacasa-dashaus.com\/wp-content\/uploads\/2021\/03\/casitascozy-1-300x50.webp 300w, https:\/\/www.lacasa-dashaus.com\/wp-content\/uploads\/2021\/03\/casitascozy-1-768x129.webp 768w, https:\/\/www.lacasa-dashaus.com\/wp-content\/uploads\/2021\/03\/casitascozy-1-150x25.webp 150w\" sizes=\"(max-width: 787px) 100vw, 787px\" \/><p id=\"caption-attachment-568458\" class=\"wp-caption-text\"><a href=\"https:\/\/www.lacasa-dashaus.com\/en\/\">real estate costa brava<\/a><\/p><\/div>\n<p class=\"\" data-start=\"2807\" data-end=\"2968\"><strong data-start=\"2807\" data-end=\"2817\">Source<\/strong>: <a class=\"\" href=\"https:\/\/aticojuridico.com\/venta-de-un-piso-en-espana-por-un-no-residente-debe-tributar-en-nuestro-pais-por-la-ganancia-obtenida\/\" target=\"_new\" rel=\"noopener\" data-start=\"2819\" data-end=\"2968\">aticojuridico.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sale of a Property in Spain by a Non-Resident: Tax Obligations and Essential Procedures Who is considered a non-tax resident in Spain? According to Law 35\/2006 on Personal Income Tax (IRPF), a person is considered a non-tax resident in Spain if they do not meet any of the following criteria: Staying more than 183 days&#8230;<\/p>\n","protected":false},"author":3,"featured_media":1120539,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1153],"tags":[],"class_list":["post-5166651","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sale of Property by Non-Resident - Real Estate Lloret de Mar - La Casa Das Haus<\/title>\n<meta name=\"description\" content=\"Discover the tax obligations when selling a property in Spain as a non-resident. 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