Capital gains tax on Spanish property for non-residents 2026

Taxes

Capital gains tax on Spanish property for non-residents 2026

8 June 20267 min read

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The headline rate

Non-EU residents (including UK post-Brexit) pay a flat 19% on the gain. EU/EEA residents also 19%, but with more deductions available.

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The 3% withholding

At sale, the buyer's lawyer withholds 3% of the sale price and pays it directly to Hacienda as a CGT advance. You file Modelo 210H within four months to settle — usually recovering most of it if the property was held under five years with limited gain.

Four deductions everyone forgets

  1. Original ITP/AJD transfer tax paid at purchase
  2. Notary and registry fees at both ends
  3. Legal fees (lawyer at purchase and sale)
  4. Capital improvements with proper facturas (reform invoices, new kitchen, pool installation)

Properly applied, these can reduce a €100k gain to €60–70k taxable.

Pair with our Modelo 210 guide and the selling property in Spain guide.


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