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Seller situation · Non-resident sale

Selling a Spanish property as a non-resident.

The non-resident sale is standardised and predictable — if the paperwork is prepared correctly. This page walks through the process, the taxes, the documents and the roles involved. It does not provide personalised legal or tax advice; those must come from your own lawyer and tax adviser.

01

Who this page is for

You own a property in Spain. You do not live in Spain. You are, in Spanish tax terms, a non-resident: subject to the Impuesto sobre la Renta de No Residentes (IRNR) and, on sale, to specific administrative rules. This page covers exactly that scenario. Nothing here replaces personalised legal advice — always engage an independent Spanish lawyer for the transaction.

02

The process, step by step

  • 1. NIE for every legal owner. You already have one from the original purchase. Locate and confirm it is legible; every owner named on the escritura needs their own.
  • 2. Engage an independent Spanish lawyer. Not the agency's in-house option by default. Typical fee ~1% of sale price plus IVA. They open your file and request scans of your NIE, passport, title deed and recent utility bills.
  • 3. Prepare and apostille the poder notarial (power of attorney). Signed at a Spanish consulate abroad, or in front of a local notary with subsequent Hague Apostille. Grants your lawyer authority to sign the escritura de compraventa on your behalf. Allow 2–4 weeks — start immediately.
  • 4. Assemble the documentation pack. Escritura, nota simple, IBI, community certificate, energy certificate, licence of first occupation, utility bills, tourist licence if any. See the checklist below.
  • 5. Sign the reservation contract when the offer is accepted. The buyer pays a deposit (typically €5k–€10k) to reserve; your lawyer reviews and signs.
  • 6. Sign the arras contract (private purchase contract). Larger deposit, typically 10%. Sets the completion date, confirms terms. Your lawyer negotiates and signs under the poder.
  • 7. Notary completion. Your lawyer attends under the poder. Buyer transfers agreed funds (less 3% retention, less plusvalía, less any community/utility arrears). Deed is registered.
  • 8. Modelo 210 filing. Within four months of completion, your lawyer files the non-resident capital-gains return. Any refund of the 3% retention is claimed here.

03

The four taxes that apply on a non-resident sale

  • 3% retention (Modelo 211). Withheld by the buyer at completion, paid directly to the tax authority. Not an extra cost — an advance on your capital gains liability.
  • Capital gains tax on the actual profit. Charged at 19% for EU/EEA non-residents and 24% for non-EU non-residents, on the difference between adjusted acquisition cost and sale proceeds. Filed via Modelo 210.
  • Plusvalía municipal. Local tax on assumed increase in land value. Since 2021, can be reduced or waived where no real-terms land-value increase occurred. Typically retained at notary and paid by your lawyer to the town hall.
  • Notary and Land Registry fees. Buyer typically pays notary fees; seller pays plusvalía and, in some regional practice, contributes to the Land Registry entry. Confirm allocation with your lawyer before signing.

For a full worked example including specific rates and reliefs, see the capital gains tax guide for non-residents. Personal circumstances vary — never rely on a public guide alone.

04

Common delays and how to avoid them

  • Poder arriving late. The single most common cause of a slipped completion. Start the notarisation and apostille as soon as the reservation contract is signed.
  • Missing or expired energy certificate. 10-year validity. Order before listing; a certificate ordered at notary week is a two-week delay.
  • Community fee certificate delays. 5–15 working days depending on the community administrator. Order at listing.
  • Undeclared works or extensions. The buyer's lawyer will find them. Regularise before listing where possible; disclose in the pack where not.
  • Unclear ownership. Deceased co-owner, unresolved divorce, missing signatures — resolve with your lawyer before offer acceptance, not after.

05

Documents checklist

  • NIE for every legal owner (current and legible).
  • Original escritura and current nota simple.
  • Latest IBI receipt.
  • Community fee certificate showing no debts.
  • Valid energy performance certificate (CEE).
  • Cédula de habitabilidad or licence of first occupation.
  • Recent utility bills.
  • Tourist licence documentation where applicable.
  • Notarised and apostilled power of attorney to your Spanish lawyer.
  • Bank details for receipt of net proceeds.

Talk to an advisor who works with non-resident sellers weekly

Most MOVR sellers are non-resident. We know the paperwork sequence, the timing constraints, and the lawyers who handle these cases well.

sell property Spain non-resident seller questions

The questions sell property Spain non-resident sellers actually ask.

Do I have to fly to Spain to sell my property?
No. With a notarised power of attorney (poder notarial) granted to your Spanish lawyer, the entire sale — including the notary signing — can be completed remotely. Most international sellers in Orihuela Costa do exactly this.
What is the 3% non-resident retention?
Spanish law requires the buyer to withhold 3% of the gross sale price at completion and pay it directly to the tax authority (via Modelo 211) as an advance on the seller's capital gains tax liability. You then file Modelo 210 to calculate the actual gain; the difference is refunded or paid, typically within 6–12 months.
How long does the process take from listing to funds received?
A correctly priced Orihuela Costa property typically reserves within 4–10 weeks. From reservation to notary completion is a further 6–10 weeks (constrained by lawyer due diligence, bank clearance, and, for non-residents, apostille of the poder). Net funds usually reach the seller's account within a few working days of notary.
Which documents do I need as a non-resident seller?
NIE for every legal owner (current), original escritura (title deed), latest IBI receipt, community fee certificate showing no debts, recent utility bills, valid energy performance certificate, cédula de habitabilidad or licence of first occupation, and — where applicable — tourist licence documentation. Your lawyer will assemble the file before signing.
Do I owe plusvalía if I sold the property at a loss?
Not automatically. Since the 2021 Constitutional Court reform and the subsequent statutory update, plusvalía can be reduced or waived where the seller can demonstrate no real-terms increase in land value between purchase and sale. The buyer's lawyer typically retains the amount at notary and remits it to the town hall; challenging or reclaiming it, where justified, is handled by your lawyer.
What is Modelo 210 and when do I file it?
Modelo 210 is the Spanish non-resident tax return covering the capital gain on your property sale. It must be filed within four months of completion. Filing it is how the 3% retention is reconciled against the actual gain and how any refund is claimed. It is normally handled by the same lawyer who managed the sale.
What is the biggest risk in a non-resident sale?
The poder arriving late. Every other administrative step is well-understood, but if the notarised and apostilled power of attorney is not in your lawyer's hands two weeks before the target completion date, the notary appointment slips. Start the poder as soon as the reservation contract is signed.

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