Spain Capital Gains Tax Calculator for Non-Residents
Estimate your CGT liability as a non-resident selling Spanish property — including deductible costs, the 3% buyer retention and your Modelo 210 balance.
How to calculate your CGT as a non-resident
Enter your figures below. All costs that reduce the gain are deductible.
Your estimate
Estimate based on the standard 19% flat rate applicable to all non-residents selling Spanish property. Does not account for all possible deductions, depreciation adjustments, currency effects or specific circumstances. Always confirm your position with a qualified tax adviser before the sale.
Capital gains tax in Spain for non-residents: what you need to know
When a non-resident sells a property in Spain, the profit — known as the capital gain — is subject to Spanish non-resident income tax (IRNR) at a flat rate of 19%. This rate applies to all non-residents regardless of nationality or country of residence. The taxable gain is calculated as the difference between the net sale proceeds and the adjusted acquisition cost, which includes the original purchase price plus all deductible costs incurred at the time of purchase and during ownership.
How the gain is calculated
The starting point is the sale price, reduced by any direct costs of the sale such as estate agent fees and legal costs. From this, you deduct the original purchase price plus the costs you paid when you bought — typically ITP or VAT, notary fees, Land Registry fees and legal fees. Certain works carried out on the property may also be deductible, but this is an area where the Spanish tax authority applies considerable scrutiny. The line between a qualifying improvement and a non-deductible repair or maintenance cost is frequently disputed, and claims are often challenged. If you have significant works costs you intend to include, professional advice before filing Modelo 210 is strongly recommended.
The 3% retention and Modelo 210
At completion, the buyer is legally required to withhold 3% of the agreed sale price and pay it directly to the Agencia Tributaria on your behalf. This is not the final tax — it is a prepayment on account. Within four months of the sale date, you must file Modelo 210 to declare the actual gain and settle the difference. If your real CGT liability is lower than the 3% already paid, you are entitled to a refund of the difference, which you claim through the same form.
Step-by-step: what happens after you sell
- 1Buyer withholds 3% of the sale price at notary and pays it to the tax authority (Modelo 211).
- 2You calculate the actual capital gain using purchase price, purchase costs, improvements and sale costs.
- 3Apply the 19% rate (EU/EEA residents) to the gain to arrive at your CGT liability.
- 4File Modelo 210 within 4 months of the sale date, paying any balance owed or claiming any refund due.
Other Spanish taxes relevant to non-residents
Capital gains tax is not the only Spanish tax relevant to non-residents with property. If you own a property that you do not rent out, you may also owe imputed income tax (renta imputada) each year. If you earn rental income from a Spanish property, rental income tax under the IRNR applies. And depending on the value of your Spanish assets, you may have a wealth tax (Impuesto de Patrimonio) obligation as well.