Selling Property Timeline Spain | Non-Resident Sellers

Selling as a non-resident in Spain is not just signing at the notary. The 3% withholding, capital gains tax (Form 210) and municipal plusvalía should be prepared before completion — not discovered at the last minute.

Step 1 of 7
Prepare the property and documents
Before accepting an offer, prepare the documents that the buyer, notary and tax review may require. As a non-resident seller, the documentation you keep now affects your future capital gain calculation and refund position.
What we check
- Purchase deed (escritura de compra)
- Updated Land Registry extract (Nota Simple)
- Latest IBI receipt and cadastral reference
- Energy performance certificate, if applicable
- Community of owners debt certificate
- Improvement and works invoices
- Mortgage or charges documentation
- Previous Form 210 filings, if non-resident
Step 2 of 7
Review tax position before listing or accepting an offer
Before agreeing the sale price, review the likely tax points: capital gain (Form 210), the 3% withholding (Form 211) and municipal plusvalía. Knowing your net result before you commit avoids unpleasant surprises at completion.
What we check
- Purchase price and acquisition costs
- Expected sale price and selling costs
- Documented improvements
- 3% withholding implications
- Municipal plusvalía exposure
- Possible refund or additional payment
- Form 210 sale filing deadlines
Run the Seller Tax Readiness Checker
Seller Tax Readiness Checker Modelo 210 Finder
Step 3 of 7
Reservation or private contract
When a buyer reserves the property or signs a private contract, the tax and withholding position should already be understood — not discovered at the notary.
What we check
- Price, deposit and completion dates
- Conditions on each party for breach
- Allocation of costs and certificates
- Status of charges and mortgages
- 3% withholding wording when seller is non-resident
- Plusvalía allocation and any contractual pacts
Step 4 of 7
Notary preparation
Before completion, the notary will need documentation, payment details, identification and information about charges, certificates and withholding.
What we check
- Seller identification, NIE and Power of Attorney if applicable
- Tax residence certificate or non-residence declaration
- Community debt certificate and IBI
- Energy certificate, if required
- Mortgage cancellation arrangements
- Means of payment and 3% withholding amount
- Final draft of the deed
Step 5 of 7
Completion at the notary
At completion, the deed is signed, the price is paid, the buyer may withhold 3% if the seller is non-resident, and the keys are delivered according to the agreement. Notary day is not the end of your tax obligations.
What we check
- Signature of public deed (escritura)
- Payment of price and 3% withholding
- Cancellation of charges, if applicable
- Key handover and accessory documents
- Set up of post-completion tax obligations
Step 6 of 7
3% withholding and Form 211
When buying from a non-resident, the buyer normally withholds 3% of the price and pays it to the Spanish Tax Agency using Form 211 within one month of completion. This is not necessarily the seller's final tax — it is offset against your Form 210 sale filing.
What we check
- Confirm the buyer files Form 211
- Obtain a copy of Form 211 for the seller's records
- Reconcile the withholding against final capital gain
- Identify whether refund or additional payment is likely
Check your 3% withholding
3% Withholding Explainer Form 211 Explainer
Step 7 of 7
Form 210, plusvalía and post-sale steps
After the sale, the non-resident seller must regularise the final tax position via Form 210. The 3% withholding is offset against the final result, which may produce a refund, zero or an additional payment. Municipal plusvalía should also be filed or coordinated.
What we check
- Capital gain or loss calculation
- Withholding offset against final tax
- Refund request, if applicable
- Municipal plusvalía filing
- Documents to keep for future review
- Deadlines for filing and any appeals
Ask us to prepare the sale filing
Seller Tax Readiness Checker Modelo 210 Finder Plusvalía Explainer

Ready to check your seller tax position?

Run the Seller Tax Readiness Checker to see how the 3% withholding, capital gains and plusvalía apply to your case.

Check seller tax readiness

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Selling property in Spain as a non-resident

Prepare the property and documents

Review tax position before listing or accepting an offer

Reservation or private contract

Notary preparation

Completion at the notary

3% withholding and Form 211

Form 210, plusvalía and post-sale steps

Ready to check your seller tax position?