Spain · Selling property · Passport-linked guide
Selling Property in Spain
A Spanish sale combines registry, tax and municipal steps. The 3% retention from a non-resident seller is a payment on account, not a final tax; municipal plusvalía and gain taxation are separate.
Scope
Use the Spain Passport for current structured rules
A Spanish sale combines registry, tax and municipal steps. The 3% retention from a non-resident seller is a payment on account, not a final tax; municipal plusvalía and gain taxation are separate.
OwnASea separates national law, autonomous-community taxes, municipal rules, immigration, tourism, banking, registry, Catastro and succession evidence. Under-review values remain pending and are never reduced to a verified yes/no claim.
Country facts
Spain Passport values
Seller-side treatment
Model 211 is a payment on account, not final tax
Where the seller is non-resident, the buyer retains 3% of agreed consideration and files Model 211. The retention is credited against the seller’s IRNR liability; it is separate from resident/non-resident gain taxation and municipal plusvalía.
Key points
What to remember
- NIE is a tax/identity identifier, not a residence permit or TIE.
- Registro de la Propiedad and Catastro answer different questions.
- ITP/TPO, IVA/AJD and Canary IGIC depend on transaction and location.
- Property ownership is not a current Spanish Golden Visa or citizenship route.
- Tourist rental needs regional/municipal compliance plus the HOA layer where applicable.
- Bank products are not a national mortgage average and the 3% Model 211 retention is not final tax.
See the Spain Country Passport and the adjacent guides below.
General information: This guide is not legal, tax, immigration or investment advice.
Evidence first
Official and primary sources
Links come from the shared OwnASea Source Registry. Discovery sources are not used as sole authority for legal, tax or immigration claims.