
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.
Your Spanish home, sorted.
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.
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€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.
Your answers
Method and sources
The gain: the sale price less its costs, minus the purchase price and its costs, taxed on each owner’s share at the rate shown. The buyer’s withholding (Modelo 211) is set against that tax, and the excess is refunded through the seller’s Modelo 210. The plusvalía municipal: the lower of the town’s two methods. Sources: TRLIRNR, arts. 24 and 25; Real Decreto Legislativo 2/2004 (TRLRHL), arts. 104 to 110; the Agencia Tributaria’s Modelo 210 and 211 instructions.
An estimate worked out on casitatax.com from the answers above, on the date shown: not an official document, not a filed return and not tax advice. Your deeds, your IBI receipt and the Agencia Tributaria’s own texts prevail.
Four things follow the deed, each with its own rule and its own date.

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.

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.

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.

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.
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.
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.
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.
On the IBI receipt: “valor catastral suelo”, next to the total “valor catastral”. The plusvalía’s objective method only uses the land’s part.
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.
No. The simulator works in your browser: your figures only reach us if you send them by e-mail with the link.

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