The participation of foreign citizens in the Spanish real estate market is a well-established reality. In recent years, transactions carried out by international buyers have remained stable, accounting for a significant share of total property sales, especially in high-demand areas such as Catalonia and, in particular, Girona.
However, when the property seller is a non-resident foreigner, common questions arise: is the process different from that of a tax resident owner? What documentation is required? Which taxes must be paid, and who is responsible for managing them?
Rosesinmo analyses the complete procedure for selling a property in Spain by owners living abroad, detailing the necessary steps, the mandatory documentation, and the tax obligations in force in 2026, while also clarifying the most frequently asked questions that typically arise during the process.
Who is considered a non-resident foreigner in Spain?
According to the criteria established by the Spanish Tax Agency, a person is considered a tax resident in Spain when they meet at least one of the following conditions:
- They remain in Spanish territory for more than 183 days per calendar year, consecutively or not.
- They have in Spain the main centre of their economic activities or the base of their financial interests.
Therefore, foreign nationals who do not meet any of these requirements are considered non-residents for tax purposes. This status is particularly relevant in the real estate sector, as it determines the applicable tax regime and directly affects the calculation and settlement of taxes arising from the sale of a property in Spain, including those applicable in autonomous communities such as Catalonia.
For a person to be considered a tax resident in Spain and be taxed accordingly, they must spend more than 183 days per year in Spanish territory or meet the criteria established by tax regulations.
What should be taken into account when selling a property as a foreigner?
When the owner of a property is a non-resident foreigner, the sale transaction involves certain particularities compared to a standard property sale between tax residents in Spain. Although the general procedure is similar, there are key differences in terms of documentation, legal representation, and taxation that should be considered from the outset.
Below are the main steps that a non-resident seller must follow to sell a property in Spain, whether in Girona or anywhere else in the country:
Gathering the necessary documentation to sell a property
A non-resident foreign seller must provide the same documentation as any other property owner selling a property in Spain. However, it is essential to ensure that all documents are valid and up to date. Typically, the required documentation includes:
- Title deed or purchase deed, which proves ownership of the property.
- Valid NIE (Foreigner Identification Number), essential for any tax or notarial procedure.
- Energy efficiency certificate, mandatory for the sale of residential properties in Catalonia.
- Latest IBI receipts (Property Tax).
- Latest utility bills (water, electricity, gas), proving that there are no outstanding debts.
- Certificate confirming no outstanding payments to the homeowners’ association, issued by the administrator or president.
- Land Registry extract (nota simple), which allows verification of the legal status of the property (ownership, charges, or mortgages).
Signing the deposit contract (arras contract) with the buyer
As with any real estate transaction, it is common practice to formalise a deposit contract (arras contract) between the buyer and the seller. This document serves to reserve the property, set the agreed purchase price, and establish the main terms and conditions of the transaction, as well as the deadlines for signing the public deed.
Although signing an arras contract is not legally mandatory, it is highly recommended, especially when the seller is a non-resident foreigner living outside Spain. In such cases, having the support of a real estate agent experienced in transactions involving non-residents helps ensure that the contract accurately reflects the obligations of both parties and prevents potential issues during the sale process.
Signing the purchase deed before a notary
The official transfer of ownership takes place on the day the public purchase deed is signed before a notary. At this time, the buyer pays the agreed price, the change of ownership is formalised, and the keys are handed over, following the standard procedure for property sales in Spain.
If a non-resident foreign seller is unable to attend the signing in person, they may delegate representation to another person through a power of attorney. This document allows a legal representative to sign the deed on behalf of the owner and is a common and fully valid option when the sale is managed from abroad.
Paying taxes as a non-resident foreigner
Taxation is one of the most important aspects to consider when the property seller in Spain is a non-resident foreigner. Unlike tax residents, who are subject to Personal Income Tax (IRPF), non-residents must declare the profit obtained through the Non-Resident Income Tax (IRNR).
This tax applies to the capital gain generated by the difference between the sale price and the acquisition value of the property, taking into account deductible expenses and taxes in accordance with current regulations. In addition, for sales carried out by non-residents, Spanish law establishes a mandatory withholding, which must be applied by the buyer at the time of the transaction and is later deducted from the final tax amount payable by the seller.
Non-Resident Income Tax (IRNR)
The Non-Resident Income Tax (IRNR) must be declared by individuals who do not have tax residence in Spain and obtain income or gains derived from real estate located in Spanish territory, as is the case when selling a property.
As established by the Spanish Tax Agency, the tax rate applicable to the capital gain obtained from the transaction varies depending on the seller’s country of tax residence:
- 19% for taxpayers resident in a country of the European Union, the European Economic Area, or Switzerland.
- 24% for taxpayers resident in other countries.
These percentages are applied to the net capital gain resulting from the sale, once deductible expenses and taxes have been taken into account, and must be settled through the corresponding tax form with the Spanish tax authorities.
3% withholding on property sales by non-residents
In property sale transactions where the seller is a non-resident foreigner, Spanish tax regulations establish a mandatory withholding of 3% on the total sale price. This withholding is not carried out by the seller but by the buyer, who must pay it directly to the tax authorities using Form 211 within the legally established deadline.
Subsequently, the non-resident seller must declare the capital gain or loss arising from the sale using Form 210, deducting the amount already withheld. Depending on the outcome of the tax return, the seller may need to pay the difference or, where applicable, request a refund of the excess withheld.
The purpose of this 3% withholding is to ensure that the Spanish Tax Agency collects part of the tax due, reducing the risk of non-payment when the selling owner does not reside in Spain and does not voluntarily file the tax return.
Municipal capital gains tax (IIVTNU)
The municipal capital gains tax, technically known as the Tax on the Increase in Value of Urban Land (IIVTNU), is levied when, as a result of the sale, there is an increase in the value of the urban land from the time the property was acquired until its transfer.
This tax is municipal in nature and must be paid by the seller, regardless of their nationality or place of tax residence. Therefore, non-resident foreigners are also required to settle this tax when an increase in the value of the land is established, in accordance with the calculation system in force following the reforms applicable up to 2026.
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