What is the 3% retention?

When a non-resident sells property in Spain, the buyer is legally required to withhold 3% of the sale price and pay it directly to the Spanish tax office (Agencia Tributaria) as a down-payment on the seller's capital gains tax.

Can I get the 3% back?

Yes — if your actual capital gains tax owed is less than the 3% retained, the difference is refunded. You file Form 210 within 4 months of the sale to claim it. If there is no gain or a loss, the full 3% is refundable.

What's the capital gains rate for non-residents?

EU and EEA residents pay 19% on the net gain. Non-EU residents (including post-Brexit UK residents) pay 24%. Allowable selling costs and improvements can be deducted from the gain.

Capital gains · Non-residents

Capital gains tax for non-resident sellers in Spain

If you don't live in Spain full-time, there's one extra mechanism you need to understand before selling: the 3% retention. Here's how it works, and how to make sure you get back what you're owed.

Updated May 2026

The 3% retention

At the notary, the buyer holds back 3% of the sale price and pays it directly to the Spanish tax office (Agencia Tributaria) within one month. This is a down-payment on your capital gains tax — not the final amount.

Capital gains rates

EU / EEA residents (Sweden, Netherlands, Belgium, Germany, Norway, etc.) — 19% on the net gain.
Non-EU residents (UK post-Brexit, Switzerland, US, etc.) — 24% on the net gain.

What you can deduct

You can deduct: purchase taxes and notary fees you paid when buying, documented major improvements (with invoices and IVA), agency commission with IVA on the sale, and Plusvalía. Routine maintenance and furniture cannot be deducted.

Claiming your refund

Within 4 months of the sale, your gestor or lawyer files Form 210. If the actual tax owed is less than the 3% retained, the difference is refunded to your bank account — usually within 6–12 months. If you sold at a loss, the full 3% comes back.

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Quick answers

FAQ

What is the 3% retention?: When a non-resident sells property in Spain, the buyer is legally required to withhold 3% of the sale price and pay it directly to the Spanish tax office (Agencia Tributaria) as a down-payment on the seller's capital gains tax.
Can I get the 3% back?: Yes — if your actual capital gains tax owed is less than the 3% retained, the difference is refunded. You file Form 210 within 4 months of the sale to claim it. If there is no gain or a loss, the full 3% is refundable.
What's the capital gains rate for non-residents?: EU and EEA residents pay 19% on the net gain. Non-EU residents (including post-Brexit UK residents) pay 24%. Allowable selling costs and improvements can be deducted from the gain.

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