Updated July 2026 · Reading time: 9 minutes

Selling a Spanish property as a non-resident comes down to four key things: the buyer must withhold 3% of the price and pay it to the Spanish tax office on your behalf (Modelo 211); you then declare your capital gain at a flat 19% using Modelo 210 — and claim a refund if the 3% was more than you owe; you also pay the local plusvalía tax at the town hall; and, if you prefer, you can complete the entire sale without travelling to Spain by granting power of attorney.

This guide explains each step, with deadlines, a worked example and the documents you will need. Bonillo Real Estate has been selling property in Almuñécar and the Costa Tropical since 1975, and international buyers form an important part of the Costa Tropical market, and our team provides multilingual support throughout the sale.

What taxes do I pay when selling Spanish property as a non-resident?

There are two taxes and one withholding to understand:

Good news on the deductions: your taxable gain is not simply "sale price minus purchase price". Eligible purchase costs, documented improvement expenditure, estate agency fees and the plusvalía itself may reduce the gain. Not every repair or renovation qualifies, so invoices should be reviewed for your individual case.

If the property was rented: the acquisition value may have to be reduced by the minimum tax depreciation that was deductible, even if it was not actually claimed. This can increase the taxable gain and should be checked by a tax adviser.

Official guidance: Spanish Tax Agency — property sales by non-residents and the buyer’s 3% withholding.

One more point for EU and EEA residents: if the property was your main home and you reinvest the proceeds in a new main home, you may qualify for an exemption on the gain. This relief is not available to UK or other non-EU residents since Brexit — although the 19% rate itself is identical for everyone.

How does the 3% retention work — and how do I get it back?

The 3% retention exists because you are a non-resident: it guarantees the Spanish tax office collects something before the money leaves the country. The buyer (or their lawyer) files Modelo 211 within one month of completion and gives you a copy — keep it safe, because it is your proof of payment.

Then the maths is simple: if 19% of your real gain is less than the 3% withheld — including where the sale produces a loss — you must file Modelo 210 to claim the difference back; the refund is not automatic. In practice, refunds from the Spanish tax office usually take several months to arrive, sometimes up to a year, so file promptly and with complete paperwork. If your gain is large and 19% exceeds the 3%, you simply pay the difference.

Most non-resident sellers appoint a fiscal representative or gestor to file the Modelo 210 correctly — at Bonillo Real Estate we work hand in hand with specialised tax advisers who handle this for our clients as part of the sale.

Can I sell my Spanish home without travelling to Spain?

Yes — and many of our clients do exactly that. The key is a power of attorney (poder notarial) authorising a trusted person (typically your lawyer) to sign the deeds on your behalf. You can grant it in three ways:

• Before a Spanish notary, for example during a holiday here — the quickest option.
• At a Spanish consulate in your home country.
• Before a local notary at home, adding the Hague apostille and a sworn translation into Spanish.

With the power of attorney in place, everything else can be handled remotely: documents by email, the deposit contract signed digitally, and the completion at the notary carried out by your representative. The sale proceeds can be transferred to your bank account abroad — if you are converting to pounds, kroner or another currency, it is worth comparing your bank's exchange rate with a specialist currency broker, as the difference on a house sale can be thousands of euros.

You will also need your NIE (the foreigner identification number you used when you bought). If you have misplaced the document, it can be recovered — the number itself never changes.

What documents do I need to sell?

• Passport and NIE of every owner.
• Title deed (escritura) of the property.
• Energy performance certificate — legally required before the property is even advertised; a technician issues it in a few days for roughly €80–150.
• Latest IBI (council tax) receipt.
• Community of owners certificate confirming you are up to date with fees.
• Mortgage debt certificate from your bank, if there is a mortgage to cancel at completion.
• Invoices from your original purchase and any renovation works — your tax deductions.
• Power of attorney, if you are selling from abroad.

The selling process from abroad, step by step

1. Valuation. An honest, professional valuation based on real closed sales in your area — not on asking prices, which are almost always inflated.
2. Paperwork. We gather the documents above and order the energy certificate for you.
3. Marketing. Professional photos and video, and promotion to both Spanish and international buyers — on the Costa Tropical, reaching foreign buyers is an important part of an effective Costa Tropical marketing plan.
4. Offer and deposit contract (contrato de arras). Once a price is agreed, the buyer typically pays a 10% deposit under a contract that fixes the completion deadline. If the buyer withdraws, they lose the deposit; if the seller withdraws, it is returned doubled.
5. Completion at the notary. Your attorney signs on your behalf, the mortgage (if any) is cancelled with part of the price, and the funds are transferred to you.
6. Taxes. The buyer files the 3% retention; we and our tax advisers handle your plusvalía and Modelo 210 — including the refund claim when one is due.

How is the Costa Tropical market in 2026 — and how long will it take?

Historical asking-price data published by idealista show €3,166/m² in Almuñécar and €3,493/m² in La Herradura in April 2026, €2,149/m² in Salobreña in March and €1,877/m² in Motril in June. These are asking-price indicators, not completed-sale valuations, and idealista updated its methodology in July 2026. Sources: Almuñécar, Salobreña and Motril, reviewed August 2026.

One honest warning we have repeated for 50 years, though: price per square metre is misleading. Within the very same building, a north-facing ground floor needing renovation and a refurbished penthouse with sea views can have radically different values. Averages help you get oriented — pricing your home requires an individual, professional valuation against genuinely comparable sold properties. That street-by-street knowledge is exactly what we do.

A correctly priced property normally attracts viewings and offers sooner. Overpricing can lengthen the process and weaken the eventual negotiating position.

Frequently asked questions from non-resident sellers

Do I have to travel to Spain to sell my property?

No. With a power of attorney — granted before a Spanish notary, at a Spanish consulate, or before a local notary with the Hague apostille — your representative can sign everything on your behalf. We accompany remote sales for British, Dutch, German and Scandinavian owners continuously.

Will I get the 3% retention back?

If 19% of your actual gain is less than the 3% withheld — including where the sale produces a loss — you can request the difference with Modelo 210, filed within roughly four months of the sale. The refund requires this filing; it is not automatic. Refunds usually take several months to arrive, so complete paperwork matters.

What is plusvalía and do I always pay it?

It is a municipal tax on the increase in land value while you owned the property, paid to the town hall within 30 business days of the sale. You do not pay it when you can prove that there was no increase in the land value under the statutory calculation. See the current IIVTNU rules.

I'm British — did Brexit change the tax when I sell?

The capital gains rate is the same 19% that applies to every non-resident, EU or not. What UK residents lost after Brexit is the main-home reinvestment exemption, which remains available only to EU/EEA residents. The selling process itself is identical.

Can the sale money be paid into my bank account abroad?

Yes. Completion funds are normally paid by banker's draft or transfer and can be sent to your account at home. If you are converting currency, compare your bank's rate with a specialist broker — on a property sale, the difference can be substantial.

Will I also pay tax in my home country?

Possibly — most countries make you declare worldwide gains, while double-taxation treaties generally let you credit the Spanish tax already paid. Rules differ by country, so check with a tax adviser at home; we can coordinate with them and provide every Spanish document they need.

About the author: Jorge Bonillo, Managing Director of Bonillo Real Estate, a family estate agency specialised in the Costa Tropical since 1975.