Capital Gains Tax

At the time of selling a property in Spain as a non-resident:


a. 3% of the selling price will be retained by the purchaser with the obligation of paying it on your behalf into the revenue within 30 days


b. Maximum 4 months after the sale, you have to file a Capital Gains return in which you will be taxed for the difference between the purchase price (plus any Reformation costs that have a proper invoice), and the actual selling price.


c. The difference between the selling and the purchase price will be taxed at



21% for 1st 6000 € of gain

25% from 6001- 24,000 of gain

27% from 24,001 on


If you have any question please email


Iglesias & Asociados, lawyers on the Costa del Sol, Malaga, Fuengirola, Mijas, Marbella, Alhaurin el Grande & Coín