PROPERTY TAXATION · RESIDENTS OUTSIDE THE EU
Tax when selling property in Spain
The amount received at completion is not always the final net sale proceeds. We prepare the Spanish calculation and the filings required after the transfer.
THE STEPS INVOLVED
From initial review
to practical completion.
Reconstructing acquisition costs
We collect the original deed, taxes, fees and documented improvements. Their treatment depends on the applicable rules; routine maintenance is not automatically a capital improvement.
Discuss your situationCalculating the gain
Acquisition and disposal figures must be supported by documents. A previous inheritance or gift may affect the starting values used in the calculation.
Discuss your situationFollowing up non-resident retention
Where the seller is non-resident, the applicable retention and its payment evidence should be included in the completion file. The final return establishes any additional tax or appropriate refund.
Discuss your situationMunicipal tax
Municipal plusvalía is a separate issue. We examine the relevant urban land information, calculation and municipal formalities for the sale.
Discuss your situationINITIAL DOCUMENTS
A clear starting point
for your case.
You do not need a complete file to get started. After an initial review, we explain which documents are still needed.
- Acquisition and sale deeds
- Acquisition taxes and fees
- Documented improvement costs
- Retention certificate and IBI information
RESIDENTS OUTSIDE THE EU AND SPAIN
For clients resident outside the EU
We help English-speaking clients living outside the EU manage their interests in Spain. Your specific country, documents and tax residence are assessed individually, rather than applying one rule to every non-EU situation.
- Specify your actual country of tax residence. The UK, Switzerland, the United States and EEA countries outside the EU must not be treated as one identical tax category.
- Applicable rates, deductions, treaty provisions and any relevant legal developments are checked for your country and the tax year. We do not assume a deduction or refund from residence alone.
- Keep residence certificates, ownership records, rental accounts and expense evidence. These support both the Spanish filings and coordination abroad.
- If you later move to Spain, review the change from non-resident to resident obligations before the move and any major transaction.
FREQUENTLY ASKED QUESTIONS
What you may want
to know before acting.
Is the gain simply the difference between two prices?
Not always. The relevant valuation rules and qualifying costs or improvements need to be considered.
Can an excessive retention be refunded?
A refund can be requested where the final calculation supports it, subject to the required return and evidence.
Is municipal plusvalía the same as income-tax capital gains?
No. They are distinct taxes with different calculation and filing requirements.
Are all countries outside the EU treated identically?
No. Your specific country, treaty position and any relevant EEA treatment matter. The applicable rates, deductions and filing position need an individual assessment.
Will you work with my adviser abroad?
Yes, where appropriate and with your agreement. We coordinate the Spanish documents and steps with your own qualified adviser, who remains responsible for advice and filings in their jurisdiction.
LET’S DISCUSS YOUR CASE
Would you like us to review your situation?
Tell us about your plans or concerns. We will connect you with the appropriate specialist in our team in Spain.
Send us your question through the contact form. We will connect you with the right specialist.
Go to the contact formThis is general information, to be applied to your circumstances and the rules in force. Sirejacob Legal & Tax advises on your matter in Spain. Foreign law and overseas filings are handled, where needed, with your own qualified adviser.