Note: This article reflects 2026 rules and is undergoing final review by María Luisa de Castro (ICA Cádiz nº 2745). Specific figures and thresholds should be confirmed for your case — book a consultation or email marialuisa@costaluzlawyers.es.
Capital gain on Spanish property sale is taxed differently for residents (progressive Spanish rates on worldwide gain) and non-residents (flat non-resident rate on Spanish-located gain). Non-residents face a 3% retention at sale, reconciled in the next filing.
Last updated: April 2026. Any figure marked <<CLIENT-CONFIRM>> is pending BOE / AEAT verification before publication.
Side-by-side comparison
| Criterion | Option 1 | Option 2 |
|---|---|---|
| Tax base | Sale price − (acquisition cost + improvements + fees) | Same formula both regimes |
| Resident rate (2026) | <<CLIENT-CONFIRM: 2026 resident savings-base progressive rates>> | Progressive scale |
| Non-resident rate (2026) | <<CLIENT-CONFIRM: 2026 non-resident flat rate>> | Flat rate |
| 3% retention at sale | Does not apply | Applies — buyer retains 3%, seller reconciles |
| Main-residence rollover relief | Available for residents over age / reinvestment rules | Not for non-residents |
| Plusvalía municipal | Separate local tax — changed after TC ruling | Applies in both regimes |
Next step
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Direct to the CEO: marialuisa@costaluzlawyers.es · Flat fee · No percentage.
Frequently asked questions
Is the 3% retention refundable if my actual CGT is lower?
Yes — the retention is a pre-payment. File Modelo 210 after sale and reclaim the excess. Costaluz handles this reclamation.
Does plusvalía municipal always apply?
Post-Constitutional-Court ruling, plusvalía is only due if there’s a real gain in value. Where there’s a loss, plusvalía should not apply — but some ayuntamientos still try to charge.
Can I deduct renovation costs from the gain?
Only if they qualify as improvements (not maintenance) and are properly invoiced. Documentation matters: invoice + payment trace + contractor’s tax ID.
Does the Spain–UK DTT change how UK residents are taxed on Spanish property gains?
Generally the Spanish tax right is preserved (property in Spain → Spain taxes first); UK gives credit against UK CGT. The interaction depends on residency timing and specific property type.
What does Costaluz charge for sale conveyancing + CGT filing?
Flat fee covering sale, Modelo 210, plusvalía review, and 3% retention reclaim. Email marialuisa@costaluzlawyers.es.
This article provides general guidance only and does not constitute legal advice. For personalised advice tailored to your specific situation, please book a consultation with our team.
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This content has been prepared with the assistance of artificial intelligence and reviewed by María Luisa de Castro, a lawyer specialising in Real Estate Law and founder of CostaLuz Lawyers.
The information provided is general and indicative in nature. It should not be used as the sole basis for making professional, legal or investment decisions, and CostaLuz Lawyers assumes no responsibility for decisions taken solely on the basis of this content.
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