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Selling your home

Capital gains tax in Spain: get your 3% back

When a non-resident sells, the buyer keeps 3% of the price for the tax office. Enter your figures: the simulator works out the tax on your gain, what comes back to you and the plusvalía municipal.

Where do the sellers live?

The tax on the gain is 19% wherever you live; where matters for the exemptions.

The purchase

As written in the deed.

Transfer tax or VAT, notary, land registry, agency, and the works that improved the home: everything but the mortgage interest.

The sale

The whole price, as in the deed: the buyer withholds 3% of it.

Agency, notary, energy certificate… paid by you. Not the plusvalía: the simulator adds it.

Each owner files their own return, for their share.

The plusvalía municipal

The town hall’s tax on the rise in the land’s value. Choose the town and enter two figures from the IBI receipt.

País Vasco and Navarra have their own rules: the simulator doesn’t cover them.

The “valor catastral” on the IBI receipt, for the whole home.

On the same receipt: “valor catastral suelo”.

Shall we file the Modelo 210 of your sale?

Capital gain

Sold

€299one-off

VAT included.

Up to 2 owners per home. Each additional owner: €54.

We’ll get back to you, check both deeds and the buyer’s Modelo 211, and claim your refund. Nothing is filed before you approve the figures.

Leave your details and we’ll get back to you to get started.

With your country code, e.g. +44.

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What a non-resident pays on a sale

Four things follow the deed, each with its own rule and its own date.

Tax on the gain: 19%

The gain is the sale price less its costs, minus the purchase price and its costs: taxes, notary, registry, improvements. Each owner pays 19% on their share, wherever they live: the EU, the United Kingdom or elsewhere.

The buyer withholds 3%

At the signing, the buyer keeps 3% of the price and pays it to the tax office within 1 month with Modelo 211. It is an advance on your tax, not a tax of its own.

Modelo 210: your 3% back

In the 3 months that follow, each seller files a Modelo 210 for the sale. When the 3% is more than the tax on the gain, the tax office refunds the difference; after a loss, all of it. Without the return, the money stays with the tax office.

Plusvalía municipal

The town taxes the rise in the land’s value, at up to 30%: objectively, the land’s cadastral value times a coefficient for the years owned, or on the real gain in the deeds for the land’s share. You pay on the lower one, and nothing after a loss. For a seller who lives abroad, the buyer pays it.

The State caps the towns’ coefficients and changes them by law: the simulator applies those in force on the day of your sale, from November 10, 2021 on.

Questions about selling

Your question isn’t here? Write to us.

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  • How do I get the 3% back?

    With the Modelo 210 for the sale, filed by each seller in the 3 months after the buyer’s month. When the tax on your gain is less than what was withheld, the tax office refunds the difference to your account, in Spain or abroad, and owes interest if it takes more than 6 months.

  • What if I sold at a loss?

    No gain, no tax: nothing to pay on the gain, and no plusvalía. File the Modelo 210 all the same: it is how the whole 3% comes back.

  • Who pays the plusvalía municipal?

    The seller owes it, but when the seller lives abroad the law makes the buyer pay it to the town, within 30 working days of the sale. The buyer usually holds it back from the price, and it counts as a cost of your sale.

  • Where do I find the cadastral value of the land?

    On the IBI receipt: “valor catastral suelo”, next to the total “valor catastral”. The plusvalía’s objective method only uses the land’s part.

  • Is the gain taxed in my country too?

    Often, yes: most countries tax their residents’ gains abroad and deduct the Spanish tax through a tax treaty with Spain or their own rules. We file the Spanish side; an adviser at home handles yours.

  • Do you keep my figures?

    No. The simulator works in your browser: your figures only reach us if you send them by e-mail with the link.

All situations100% online

Modelo 210, taken care of

Here is everything we do for you:

  • We check your situation and list the documents we need.
  • We calculate the tax for each owner.
  • You approve the figures before anything is filed.
  • We file your return with the Agencia Tributaria.
  • You receive the filed return and the payment receipt.
  • We let you know when next year’s return is due.
File my Modelo 210

A question first? Write to us at contact@casitatax.com.