Editorial transparency and use of artificial intelligence
This article forms part of the CostaLuz Lawyers blog and is published for general informational and educational purposes only. It was prepared with the assistance of artificial intelligence tools and, before publication, was substantively reviewed and editorially approved by Maria de Castro, a Spanish-qualified lawyer registered with the Cádiz Bar Association under number 2745, founder of CostaLuz Lawyers and the person responsible for the editorial review of the published content.
This article does not constitute legal, tax, immigration, employment, estate-planning or investment advice and does not replace an individual assessment and the professional work of the appropriate CostaLuz Lawyers specialist. No action or omission should be based solely on this information.
Executive Brief
Action: send five data points; receive an indicative 2025 net figure before you list.
Objective: help non-resident sellers predict their real take-home in Spain (2025 rules).
Key variables: sale price, agent fee, purchase data, improvements, 3% withholding, CGT (19%), plusvalía.
Output: a clean checklist + an illustrative case study table.
10 Key Questions
1) Can I sell my Spanish property if I’m not a resident?
Yes. You don’t need to be a resident to sell, but you will be taxed under the non-resident regime.
2) What is the capital gains tax rate in 2025?
Most non-residents (including UK nationals post-Brexit) pay 19% on the net gain. Tax treaties may affect this.
3) How is the taxable gain calculated?
Sale price
– selling expenses
– purchase price
– original purchase taxes/fees
– documented improvements
= taxable gain.
4) What is the 3% withholding (retention)?
The buyer must retain 3% of the sale price and pay it to the Tax Office as an advance toward your capital gains tax.
5) When do I file the final tax return?
Within 4 months of completion using Form 210, to settle any remaining tax or claim a refund.
6) When is the 3% refunded (if applicable)?
Typical timelines range 6–12 months, depending on documents and processing.
7) Do I have to pay Plusvalía municipal (local land value tax)?
Yes. After the 2021 reform, two methods exist; you can apply the more favourable one. It depends on cadastral land value and years owned.
8) Which selling expenses are deductible?
Estate agent fees (commonly 3%–6% + 21% VAT), notary, registry, and admin/legal costs.
9) Can I deduct renovations?
Yes, if they are capital improvements (not routine maintenance) and you have invoices issued in your name.
10) What documents are required at completion?
Passport/NIE, title deed, latest IBI receipt, energy certificate, bank account details; some notaries may request a habitation certificate.
Case Study (Indicative Only)
Get a free written analysis of your case
Email your questions to marialuisa@costaluzlawyers.es and our team gives you a free, personalised written analysis — you can attach any documents or forms. Once everything is clear in writing, we offer an optional free introductory call. The initial written analysis carries no fee (international tax consultancy starts from €200 + VAT).
Email your case → marialuisa@costaluzlawyers.es · WhatsApp · Book the optional intro call
| Item | Amount (€) |
|---|---|
| Sale price | 800,000 |
| Purchase price (10 years ago) | –400,000 |
| Purchase costs (assumed 10%) | –40,000 |
| Capital improvements (with invoices) | –30,000 |
| Agency fee (4% + VAT = 4.84%) | –38,720 |
| Other sale costs (notary/registry/admin) | –2,500 |
| Taxable gain | ≈289,780 |
| Capital gains tax (19%) | –55,058 |
| Plusvalía municipal (example) | –8,000 |
| 3% withholding at signing | –24,000 (advance toward CGT; later offset/refunded as applicable) |
| Approx. net after tax & costs | ≈672,000–680,000 (depending on refund outcome) |
Want your 2025 net number before you list?
Email these five items in one message:
- Estimated sale price
- Purchase price + year
- Expected agency fee (%)
- Purchase taxes/fees paid at the time
- Renovations with invoices (if any)
We’ll return an indicative 2025 net-proceeds calculation with scenarios (e.g., 3% vs 5% agency fee, with/without improvements) so you know your likely take-home before making a decision.
You can read more about our property sales service here
Author
Reviewed by María de Castro, Abogado no. 2745, Ilustre Colegio de Abogados de Cádiz. Costaluz Lawyers has been active on EyeonSpain since 2006, consistently providing free, practical , educational resources to the expat community. Included in the recommended lawyers lists of the UK and Ireland embassies. Updated: 19 Oct 2025.
Disclaimer: This information is provided for general guidance purposes only and does not constitute personalised tax or legal advice. Each case must be assessed individually according to the client’s specific circumstances. It is essential to consult a qualified specialist before taking any action or making any decision.
Legal Notice: The content on this page is provided for general informational and educational purposes only. It does not constitute legal advice and should not be relied upon as such. No action should be taken based solely on this content without first seeking independent professional legal counsel. Each case requires individual assessment based on its specific circumstances. CostaLuz Lawyers accepts no liability for actions taken or not taken based on this content.
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Reviewed by María Luisa de Castro, CEO at CostaLuz Lawyers — Updated 2026
This is general information, not definitive legal advice — every case requires individual analysis.