Taxes

Taxes - Guide.

When you sell a property in Spain, the taxes fall on the seller, not the buyer. Below is what a seller in Andalucía should budget for. Figures are current for 2026; always confirm your own position with a tax adviser or lawyer before completion.

1. Capital Gains Tax on the profit

You are taxed on the gain: the sale price less the original purchase price and allowable costs (purchase taxes, notary and registry fees, documented improvements, and the agent commission on the sale).

If you are tax-resident in Spain

The gain is taxed in the savings base of your income tax (IRPF) at progressive rates:

• 19% on the first 6,000 euros of gain
• 21% from 6,000 to 50,000 euros
• 23% from 50,000 to 200,000 euros
• 27% from 200,000 to 300,000 euros
• 28% above 300,000 euros

Reliefs: if you reinvest the proceeds of your main home into another main home you can be exempt on the reinvested part; sellers over 65 are fully exempt on the gain from their habitual residence.

If you are a non-resident

Non-residents pay a flat 19% on the gain.

2. The 3% retention (non-resident sellers)

When the seller is non-resident, the buyer is legally required to withhold 3% of the sale price and pay it to the Tax Agency (Modelo 211) as an advance against the seller's Capital Gains Tax. If your actual tax is lower, you reclaim the difference with Modelo 210, generally within three months.

3. Plusvalía Municipal

This is a local tax on the increase in the land value since you acquired the property, charged by the town hall. Since Royal Decree-Law 26/2021 you may choose the lower of two calculations - the objective (cadastral) method or the real-gain method - and if there was no gain, no tax is due. The seller normally pays it.

4. Other selling costs

• Estate agent commission (typically paid by the seller)
• Energy Performance Certificate (legally required to advertise)
• Mortgage cancellation costs, if the property is still mortgaged
• Any outstanding IBI, community fees or supplies cleared at completion