Selling Property in Spain as a Foreigner in 2026: Legal Steps, Taxes and Costs
Many international owners on the Costa del Sol eventually sell: to move back home, to upgrade or to realise an investment. Selling property in Spain is a different process from buying, with its own documents, taxes and obligations, and several of them work differently if you are not tax resident in Spain. This guide explains the legal steps of selling property in Spain in 2026, the taxes a seller pays and the most common mistakes. If you are on the other side of the deal, read our guide to buying property in Spain.
Before you list the property: documents you will need
- Title deed and a recent Land Registry extract (nota simple) showing that you are the registered owner and the charges on the property.
- Energy performance certificate: mandatory to advertise and sell a home anywhere in Spain.
- Licence of first occupation or equivalent: in Andalusia there is no “cédula de habitabilidad” as in some other regions, but buyers and their lawyers will check that the property is legal and has its occupation licence.
- Last IBI receipt and proof that municipal taxes are paid.
- Certificate from the community of owners confirming that there are no outstanding fees.
- Latest utility bills and, if there is a mortgage, the bank’s statement of the amount needed to cancel it.
- Your NIE and passport.
Preparing these documents before you accept an offer avoids delays and gives the buyer confidence. It is also the moment to fix any planning issue, such as an extension that is not registered, because it can block or reduce the sale.
Step by step: how a sale works in Spain
- Valuation and listing: agree the price and the conditions with the estate agent, in writing.
- Reservation: the buyer pays a small deposit to take the property off the market.
- Private contract (arras): the buyer usually pays 10% of the price. With the most common type of contract, if the seller withdraws, they must return double the deposit, so make sure you can complete before signing.
- Cancelling the mortgage, if there is one, at or before completion.
- Completion before the notary: both parties sign the deed of sale and the buyer pays the balance.
- Taxes after the sale: capital gains tax and plusvalía municipal (see below).
- Closing everything: change of utilities, notice to the community of owners and, if you are leaving Spain, closing your bank account once all taxes are settled.
If you cannot travel to Spain, all of these steps can be done through a Spanish power of attorney.
Taxes when selling property in Spain
Capital gains tax
The gain is the difference between the sale price and the purchase price, adjusted for the costs and taxes of buying and selling and for documented improvements. If you inherited the property, the starting value is the one declared in the inheritance (see our guide on property valuation for inheritance).
| Seller | Capital gains tax in 2026 |
|---|---|
| Spanish tax resident | Savings scale: 19% up to €6,000, 21% up to €50,000, 23% up to €200,000, 27% up to €300,000 and 30% above |
| Non-resident | Flat 19% on the net gain |
The 3% withholding for non-resident sellers
When the seller is not tax resident in Spain, the buyer must withhold 3% of the price at completion and pay it to the tax authorities (Form 211). This is a payment on account. The seller then files Form 210 to calculate the real tax: if the 3% is more than the tax due, the difference can be reclaimed; if it is less, the seller pays the rest. The deadline is within three months after the first month following the sale.
Plusvalía municipal
The seller also pays the municipal tax on the increase in value of the land (plusvalía) to the town hall, in Marbella within 30 working days of the sale. It can be calculated with the objective method or the real gain, and it does not apply if you prove there was no increase in value.
Exemptions for residents
Spanish tax residents can be exempt from capital gains tax when they reinvest the proceeds in a new main home, or when they are over 65 and sell their main home, subject to legal conditions. Non-residents generally cannot apply these exemptions, with limited exceptions for EU and EEA residents.
Common mistakes sellers make
- Signing an arras contract before checking that the property is legally ready to sell.
- Discovering at the last minute an unregistered extension or a pool without a licence.
- Forgetting that the 3% withheld is not the final tax and missing the Form 210 deadline.
- Not keeping invoices of improvements, which reduce the taxable gain.
- Closing the Spanish bank account before the plusvalía and other taxes are paid.
Frequently asked questions
How much tax does a non-resident pay when selling property in Spain?
19% of the net capital gain, plus the plusvalía municipal. The buyer withholds 3% of the price on account, and the final tax is settled with Form 210.
Can I get the 3% withholding back?
Yes, if the tax due on your gain is lower than the 3% withheld, for example when you sell at a loss, you can claim the difference through Form 210.
Do I need to be in Spain to sell my property?
No. With a power of attorney, your lawyer can sign the contracts and the deed and deal with the taxes for you.
Who pays the plusvalía when selling?
In a sale, the seller pays the plusvalía municipal, unless the parties agree otherwise in the contract.
Sell your property in Spain safely
Our real estate transactions lawyers in Marbella prepare the documents, review the contract, coordinate the cancellation of the mortgage, attend completion and handle the taxes for international sellers, in English. Contact us before you accept an offer.
This article is general information and does not replace legal advice for your specific situation. Last updated: October 2026.