{"id":2333,"date":"2026-07-09T13:52:29","date_gmt":"2026-07-09T11:52:29","guid":{"rendered":"https:\/\/v3.pellicerheredia.com\/?page_id=2333"},"modified":"2026-07-16T11:08:57","modified_gmt":"2026-07-16T09:08:57","slug":"capital-gains-tax-in-spain","status":"publish","type":"page","link":"https:\/\/www.pellicerheredia.com\/en\/capital-gains-tax-in-spain\/","title":{"rendered":"Capital gains tax in Spain"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2333\" class=\"elementor elementor-2333\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ebb56b e-flex e-con-boxed e-con e-parent\" data-id=\"3ebb56b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bd844aa e-flex e-con-boxed e-con e-parent\" data-id=\"bd844aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1935040 elementor-widget elementor-widget-heading\" data-id=\"1935040\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Capital Gains Tax Spain 2026<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b229963 elementor-widget elementor-widget-heading\" data-id=\"b229963\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pellicer &amp; Heredia helps you to reduce your capital gains tax payment<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83d08db elementor-widget elementor-widget-text-editor\" data-id=\"83d08db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Capital gains tax in Spain<\/strong> applies when a resident or non-resident sells Spanish property, shares or another asset for a profit. In 2026, <strong>non-resident sellers of Spanish real estate are generally taxed at 19% on the net gain and the buyer must withhold 3% of the sale<\/strong> price using form 211. Residents declare gains in form 100 and are taxed through the savings scale from 19% to 30%.<\/p>\n<p>Pellicer &amp; Heredia helps <strong>non-residents, expats, and foreign investors understand and reduce capital gains tax in Spain when selling property or other assets.<\/strong> Our <a href=\"https:\/\/www.pellicerheredia.com\/en\/tax-advisor-spain\/\">legal tax advisors<\/a> identify available deductions, exemptions, and tax-saving strategies to minimize your liability.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6cb6394 e-con-full e-flex e-con e-child\" data-id=\"6cb6394\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee62dc0 elementor-widget elementor-widget-text-editor\" data-id=\"ee62dc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Reviewed by <a href=\"https:\/\/www.pellicerheredia.com\/en\/lawyer-pedro-heredia\/\">Pedro Heredia Ortiz<\/a>, International Tax Lawyer at Pellicer &amp; Heredia firm<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfc8498 elementor-align-start elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"dfc8498\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Bar Association no. 5954<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Languages: English and Spanish<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Last updated: July 2026.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7b04f5 elementor-widget elementor-widget-spacer\" data-id=\"e7b04f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2662d9 elementor-widget elementor-widget-image\" data-id=\"b2662d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"795\" height=\"1080\" src=\"https:\/\/www.pellicerheredia.com\/wp-content\/uploads\/esp-2-1.png\" class=\"attachment-full size-full wp-image-6883\" alt=\"\" srcset=\"https:\/\/www.pellicerheredia.com\/wp-content\/uploads\/esp-2-1.png 795w, https:\/\/www.pellicerheredia.com\/wp-content\/uploads\/esp-2-1-221x300.png 221w, https:\/\/www.pellicerheredia.com\/wp-content\/uploads\/esp-2-1-754x1024.png 754w, https:\/\/www.pellicerheredia.com\/wp-content\/uploads\/esp-2-1-768x1043.png 768w\" sizes=\"(max-width: 795px) 100vw, 795px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-791d6a4 e-con-full e-flex e-con e-parent\" data-id=\"791d6a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f4df70 elementor-widget elementor-widget-menu-anchor\" data-id=\"7f4df70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"contact-form\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-091decd e-flex e-con-boxed e-con e-parent\" data-id=\"091decd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a00c2c2 elementor-widget elementor-widget-heading\" data-id=\"a00c2c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Specialist legal assistance in Spain to reduce your tax liability and ensure compliance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0b5eb9 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f0b5eb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We provide expert legal support for capital gains tax matters in Spain. We help you calculate your tax correctly, identify deductions and exemptions, manage filings, and ensure full compliance with Spanish tax regulations while minimizing your financial burden.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-603a836 elementor-button-align-start elementor-widget__width-initial elementor-widget elementor-widget-global elementor-global-4367 elementor-global-295 elementor-widget-form\" data-id=\"603a836\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Global Form\" aria-label=\"Global Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2333\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"603a836\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-60 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Email\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-phone elementor-col-40 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-phone\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPhone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<span class=\"ccfef-editor-intl-input\" data-id=\"form-field-phone\" data-field-id=\"403e859\" data-default-country=\"es\" data-include-countries=\"\" data-exclude-countries=\"\" data-dial-code-visibility=\"show\" data-strict-mode=\"no\" style=\"display: none;\"><\/span>\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[phone]\" id=\"form-field-phone\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Phone\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-html elementor-field-group elementor-column elementor-field-group-field_1dfde64 elementor-col-100\">\n\t\t\t\t\tIn which country do you currently reside?\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-country elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-country\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tCountry\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[country]\" id=\"form-field-country\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Country\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-privacy elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-privacy\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPrivacy\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[privacy]\" id=\"form-field-privacy\" class=\"elementor-field elementor-size-lg  elementor-acceptance-field\" required=\"required\">\n\t\t\t\t<label for=\"form-field-privacy\">I confirm that I have read and accept the <a href=\"https:\/\/www.pellicerheredia.com\/en\/privacy-policy\/\" style=\"color: #A70D53;\"><u>Privacy Policy.<\/u><\/a><\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-fuente elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[fuente]\" id=\"form-field-fuente\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" value=\"WEB\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-interes elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[interes]\" id=\"form-field-interes\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" value=\"Capital gains tax in Spain\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-md\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ad1d98 e-flex e-con-boxed e-con e-parent\" data-id=\"4ad1d98\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6189c1d elementor-widget elementor-widget-heading\" data-id=\"6189c1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key facts about the Spanish Capital Gains Taxation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-770ca63 elementor-widget elementor-widget-spacer\" data-id=\"770ca63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e68231 e-con-full e-grid e-con e-child\" data-id=\"1e68231\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2062e9d e-con-full e-flex e-con e-child\" data-id=\"2062e9d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1d8355 elementor-widget elementor-widget-heading\" data-id=\"b1d8355\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Concept<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7d872a1 e-con-full e-flex e-con e-child\" data-id=\"7d872a1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-218437f elementor-widget elementor-widget-heading\" data-id=\"218437f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">2026 quick answer<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cead9df e-con-full e-flex e-con e-child\" data-id=\"cead9df\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-938c06d elementor-widget elementor-widget-text-editor\" data-id=\"938c06d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Main tax<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df7913b e-con-full e-flex e-con e-child\" data-id=\"df7913b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e6aa3c elementor-widget elementor-widget-text-editor\" data-id=\"9e6aa3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Capital gains tax on the net profit obtained from selling an asset<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e60d99b e-con-full e-flex e-con e-child\" data-id=\"e60d99b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71fb9a8 elementor-widget elementor-widget-text-editor\" data-id=\"71fb9a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Non-resident property sale rate<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-928cd93 e-con-full e-flex e-con e-child\" data-id=\"928cd93\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e2a0214 elementor-widget elementor-widget-text-editor\" data-id=\"e2a0214\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>19% on the taxable gain from Spanish real estate<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f066d71 e-con-full e-flex e-con e-child\" data-id=\"f066d71\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a968c3a elementor-widget elementor-widget-text-editor\" data-id=\"a968c3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>3% retention<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3fffdd2 e-con-full e-flex e-con e-child\" data-id=\"3fffdd2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c434375 elementor-widget elementor-widget-text-editor\" data-id=\"c434375\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The buyer withholds 3% of the sale price and pays it to the Tax Agency using 211 form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ce3a2f e-con-full e-flex e-con e-child\" data-id=\"5ce3a2f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-288839a elementor-widget elementor-widget-text-editor\" data-id=\"288839a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Non-resident seller form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-810753d e-con-full e-flex e-con e-child\" data-id=\"810753d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-838e401 elementor-widget elementor-widget-text-editor\" data-id=\"838e401\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>210 form, normally filed after the sale to settle the final tax or request a refund<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d3f94c e-con-full e-flex e-con e-child\" data-id=\"0d3f94c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e22348 elementor-widget elementor-widget-text-editor\" data-id=\"9e22348\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Resident tax rates<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e5604d3 e-con-full e-flex e-con e-child\" data-id=\"e5604d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f32215d elementor-widget elementor-widget-text-editor\" data-id=\"f32215d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Savings income scale from 19% to 30%, depending on the amount of the gain<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-72f56dc e-con-full e-flex e-con e-child\" data-id=\"72f56dc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-79550dd elementor-widget elementor-widget-text-editor\" data-id=\"79550dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Resident form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c63cd6 e-con-full e-flex e-con e-child\" data-id=\"2c63cd6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-991d255 elementor-widget elementor-widget-text-editor\" data-id=\"991d255\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>100 annual income tax return form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-99f1f44 e-con-full e-flex e-con e-child\" data-id=\"99f1f44\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dad1bc9 elementor-widget elementor-widget-text-editor\" data-id=\"dad1bc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Taxable gain formula<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-14b8968 e-con-full e-flex e-con e-child\" data-id=\"14b8968\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c857c9a elementor-widget elementor-widget-text-editor\" data-id=\"c857c9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Transfer value minus acquisition value, deductible acquisition\/sale costs and qualifying improvements<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eea5eb6 e-con-full e-flex e-con e-child\" data-id=\"eea5eb6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7227d7e elementor-widget elementor-widget-text-editor\" data-id=\"7227d7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Local tax<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d3e84d7 e-con-full e-flex e-con e-child\" data-id=\"d3e84d7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5402515 elementor-widget elementor-widget-text-editor\" data-id=\"5402515\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Plusval\u00eda municipal may also apply to urban land value increase, depending on the town hall<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bfe9509 e-con-full e-flex e-con e-child\" data-id=\"bfe9509\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c319040 elementor-widget elementor-widget-text-editor\" data-id=\"c319040\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Key documents<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f59262 e-con-full e-flex e-con e-child\" data-id=\"2f59262\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-86faa32 elementor-widget elementor-widget-text-editor\" data-id=\"86faa32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Purchase deed, sale deed, invoices, proof of taxes, agency fees, improvement invoices and 211 receipt form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-34d7632 e-con-full e-flex e-con e-child\" data-id=\"34d7632\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17349eb elementor-widget elementor-widget-text-editor\" data-id=\"17349eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Best moment to get advice<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7378a0c e-con-full e-flex e-con e-child\" data-id=\"7378a0c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e99eede elementor-widget elementor-widget-text-editor\" data-id=\"e99eede\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Before signing deposit contracts, completion date or sale deed<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f39b6ba e-flex e-con-boxed e-con e-parent\" data-id=\"f39b6ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-750620a e-con-full e-grid e-con e-child\" data-id=\"750620a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d5fa6e8 e-con-full e-flex e-con e-child\" data-id=\"d5fa6e8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b4f8e6e elementor-widget elementor-widget-heading\" data-id=\"b4f8e6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is capital gains tax in Spain? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5ad60a elementor-widget elementor-widget-text-editor\" data-id=\"a5ad60a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Capital gains tax in Spain is the <strong>tax paid on the profit made when an asset is sold for more than its acquisition value<\/strong>. For foreign owners, the most common situation is t<strong>he sale of a Spanish property<\/strong>, although capital gains may also arise from <strong>shares, investment assets, business participations<\/strong> or inherited assets that are later sold.<\/p><p>The key point is that Spain <strong>taxes the net gain, not the full sale price<\/strong>. A correct calculation must start from the purchase deed, sale deed, acquisition costs, sale costs, qualifying improvements and any previous tax values. <strong>For non-residents, the 3% retention made by the buyer<\/strong> is only an advance payment, not necessarily the final tax due.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-84e6b5d e-con-full e-flex e-con e-child\" data-id=\"84e6b5d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-862d079 e-flex e-con-boxed e-con e-parent\" data-id=\"862d079\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c8f850 elementor-widget elementor-widget-heading\" data-id=\"2c8f850\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Capital gains tax when selling property in Spain<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ddde5f7 elementor-widget elementor-widget-text-editor\" data-id=\"ddde5f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Selling a property is the scenario where most foreign clients need legal and tax assistance. <strong>The transaction combines several elements<\/strong>: the capital gain itself, the 3% non-resident retention when applicable, the seller filing obligation, potential plusval\u00eda municipal and the documentation required by the notary, buyer and Spanish Tax Agency.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e3d059 e-con-full e-grid e-con e-child\" data-id=\"2e3d059\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ff6d3d elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"0ff6d3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-passport\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M129.62 176h39.09c1.49-27.03 6.54-51.35 14.21-70.41-27.71 13.24-48.02 39.19-53.3 70.41zm0 32c5.29 31.22 25.59 57.17 53.3 70.41-7.68-19.06-12.72-43.38-14.21-70.41h-39.09zM224 286.69c7.69-7.45 20.77-34.42 23.43-78.69h-46.87c2.67 44.26 15.75 71.24 23.44 78.69zM200.57 176h46.87c-2.66-44.26-15.74-71.24-23.43-78.69-7.7 7.45-20.78 34.43-23.44 78.69zm64.51 102.41c27.71-13.24 48.02-39.19 53.3-70.41h-39.09c-1.49 27.03-6.53 51.35-14.21 70.41zM416 0H64C28.65 0 0 28.65 0 64v384c0 35.35 28.65 64 64 64h352c17.67 0 32-14.33 32-32V32c0-17.67-14.33-32-32-32zm-80 416H112c-8.8 0-16-7.2-16-16s7.2-16 16-16h224c8.8 0 16 7.2 16 16s-7.2 16-16 16zm-112-96c-70.69 0-128-57.31-128-128S153.31 64 224 64s128 57.31 128 128-57.31 128-128 128zm41.08-214.41c7.68 19.06 12.72 43.38 14.21 70.41h39.09c-5.28-31.22-25.59-57.17-53.3-70.41z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNon-resident sellers\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tA non-resident who sells real estate located in Spain must declare the capital gain in Spain. <strong>The taxable gain is calculated by comparing the transfer value with the acquisition value, <\/strong> after applying the deductible expenses and improvements that Spanish tax law allows. In 2026, the applicable tax rate for this type of capital gain is generally <strong>19%.<\/strong><br>\nThe buyer must withhold 3% of the agreed purchase price and pay it to the Spanish Tax Agency through 211 form. <strong>The non-resident seller then files <a href=\"https:\/\/www.pellicerheredia.com\/en\/non-resident-tax-spain-210-form\/\">210 form<\/a> to declare the actual gain.<\/strong> If the 3% withheld is higher than the final tax liability, the seller may request a refund. If it is lower, the seller must pay the difference.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4d9845 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"b4d9845\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-id-card\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M528 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h480c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zm0 400H303.2c.9-4.5.8 3.6.8-22.4 0-31.8-30.1-57.6-67.2-57.6-10.8 0-18.7 8-44.8 8-26.9 0-33.4-8-44.8-8-37.1 0-67.2 25.8-67.2 57.6 0 26-.2 17.9.8 22.4H48V144h480v288zm-168-80h112c4.4 0 8-3.6 8-8v-16c0-4.4-3.6-8-8-8H360c-4.4 0-8 3.6-8 8v16c0 4.4 3.6 8 8 8zm0-64h112c4.4 0 8-3.6 8-8v-16c0-4.4-3.6-8-8-8H360c-4.4 0-8 3.6-8 8v16c0 4.4 3.6 8 8 8zm0-64h112c4.4 0 8-3.6 8-8v-16c0-4.4-3.6-8-8-8H360c-4.4 0-8 3.6-8 8v16c0 4.4 3.6 8 8 8zm-168 96c35.3 0 64-28.7 64-64s-28.7-64-64-64-64 28.7-64 64 28.7 64 64 64z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tSpanish tax residents\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tSpanish tax residents declare capital gains in the annual income tax return, <strong>100 form.<\/strong> For residents, gains are usually taxed in the savings tax base, with progressive rates. Since 2025, the savings scale reaches <strong>30% for the highest band above EUR 300,000.<\/strong><br>\nResidents <strong>may have access to exemptions<\/strong> that are not always available to non-residents, especially when selling a habitual residence. The two most relevant planning routes are <strong>reinvestment in a new main residence and the exemption for sellers over 65<\/strong> when the property is their habitual residence.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e1f09d elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"8e1f09d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-file-invoice-dollar\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M377 105L279.1 7c-4.5-4.5-10.6-7-17-7H256v128h128v-6.1c0-6.3-2.5-12.4-7-16.9zm-153 31V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24V160H248c-13.2 0-24-10.8-24-24zM64 72c0-4.42 3.58-8 8-8h80c4.42 0 8 3.58 8 8v16c0 4.42-3.58 8-8 8H72c-4.42 0-8-3.58-8-8V72zm0 80v-16c0-4.42 3.58-8 8-8h80c4.42 0 8 3.58 8 8v16c0 4.42-3.58 8-8 8H72c-4.42 0-8-3.58-8-8zm144 263.88V440c0 4.42-3.58 8-8 8h-16c-4.42 0-8-3.58-8-8v-24.29c-11.29-.58-22.27-4.52-31.37-11.35-3.9-2.93-4.1-8.77-.57-12.14l11.75-11.21c2.77-2.64 6.89-2.76 10.13-.73 3.87 2.42 8.26 3.72 12.82 3.72h28.11c6.5 0 11.8-5.92 11.8-13.19 0-5.95-3.61-11.19-8.77-12.73l-45-13.5c-18.59-5.58-31.58-23.42-31.58-43.39 0-24.52 19.05-44.44 42.67-45.07V232c0-4.42 3.58-8 8-8h16c4.42 0 8 3.58 8 8v24.29c11.29.58 22.27 4.51 31.37 11.35 3.9 2.93 4.1 8.77.57 12.14l-11.75 11.21c-2.77 2.64-6.89 2.76-10.13.73-3.87-2.43-8.26-3.72-12.82-3.72h-28.11c-6.5 0-11.8 5.92-11.8 13.19 0 5.95 3.61 11.19 8.77 12.73l45 13.5c18.59 5.58 31.58 23.42 31.58 43.39 0 24.53-19.05 44.44-42.67 45.07z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tBuyers and the 3% retention\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tThe 3% retention is one of the most misunderstood parts of a non-resident property sale in Spain. It is not a surcharge, a penalty or an additional tax. <strong>It is an advance payment on the seller's capital gains tax.<\/strong> The buyer is legally required to pay the amount to the Tax Agency and give the seller proof of the payment.<br>\nThe retention can create cash-flow issues because <strong>it is calculated on the sale price, not on the gain.<\/strong> A seller with a low or non-existent gain may still suffer the retention at completion and must file the correct paperwork to recover the excess.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-639490a e-flex e-con-boxed e-con e-parent\" data-id=\"639490a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-28f382e elementor-widget elementor-widget-heading\" data-id=\"28f382e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How to calculate Spanish capital gains tax<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15c0b18 elementor-widget elementor-widget-text-editor\" data-id=\"15c0b18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The basic formula is: <strong>Taxable gain = transfer value &#8211; acquisition value<\/strong>. The legal work lies in determining which expenses, taxes and improvements can be added to the acquisition value or deducted from the transfer value.<\/p><p>For property transactions, this review should be done before completion. Once the sale is signed, invoices may be missing, the buyer may have already filed the retention and the seller may lose time when trying to recover an overpayment.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-409b1b8 e-con-full e-grid e-con e-child\" data-id=\"409b1b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e6b0a95 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"e6b0a95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-file-contract\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224 136V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24V160H248c-13.2 0-24-10.8-24-24zM64 72c0-4.42 3.58-8 8-8h80c4.42 0 8 3.58 8 8v16c0 4.42-3.58 8-8 8H72c-4.42 0-8-3.58-8-8V72zm0 64c0-4.42 3.58-8 8-8h80c4.42 0 8 3.58 8 8v16c0 4.42-3.58 8-8 8H72c-4.42 0-8-3.58-8-8v-16zm192.81 248H304c8.84 0 16 7.16 16 16s-7.16 16-16 16h-47.19c-16.45 0-31.27-9.14-38.64-23.86-2.95-5.92-8.09-6.52-10.17-6.52s-7.22.59-10.02 6.19l-7.67 15.34a15.986 15.986 0 0 1-14.31 8.84c-.38 0-.75-.02-1.14-.05-6.45-.45-12-4.75-14.03-10.89L144 354.59l-10.61 31.88c-5.89 17.66-22.38 29.53-41 29.53H80c-8.84 0-16-7.16-16-16s7.16-16 16-16h12.39c4.83 0 9.11-3.08 10.64-7.66l18.19-54.64c3.3-9.81 12.44-16.41 22.78-16.41s19.48 6.59 22.77 16.41l13.88 41.64c19.77-16.19 54.05-9.7 66 14.16 2.02 4.06 5.96 6.5 10.16 6.5zM377 105L279.1 7c-4.5-4.5-10.6-7-17-7H256v128h128v-6.1c0-6.3-2.5-12.4-7-16.9z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAcquisition value\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tThe acquisition value normally starts with the <strong>amount paid for the property when it was purchased.<\/strong> It may also <strong>include taxes and expenses linked to the acquisition,<\/strong> such as notary fees, Land Registry fees, transfer tax, VAT or documented legal acts tax, legal fees and other costs directly connected to the purchase.<br>\n<strong>If the property was inherited or received by gift,<\/strong> the calculation must be reviewed against the value used for inheritance or gift tax purposes. This is a common area of error for foreign families who inherit property in Spain and later decide to sell it.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6741ab1 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"6741ab1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-receipt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M358.4 3.2L320 48 265.6 3.2a15.9 15.9 0 0 0-19.2 0L192 48 137.6 3.2a15.9 15.9 0 0 0-19.2 0L64 48 25.6 3.2C15-4.7 0 2.8 0 16v480c0 13.2 15 20.7 25.6 12.8L64 464l54.4 44.8a15.9 15.9 0 0 0 19.2 0L192 464l54.4 44.8a15.9 15.9 0 0 0 19.2 0L320 464l38.4 44.8c10.5 7.9 25.6.4 25.6-12.8V16c0-13.2-15-20.7-25.6-12.8zM320 360c0 4.4-3.6 8-8 8H72c-4.4 0-8-3.6-8-8v-16c0-4.4 3.6-8 8-8h240c4.4 0 8 3.6 8 8v16zm0-96c0 4.4-3.6 8-8 8H72c-4.4 0-8-3.6-8-8v-16c0-4.4 3.6-8 8-8h240c4.4 0 8 3.6 8 8v16zm0-96c0 4.4-3.6 8-8 8H72c-4.4 0-8-3.6-8-8v-16c0-4.4 3.6-8 8-8h240c4.4 0 8 3.6 8 8v16z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tTransfer value\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tThe transfer value usually starts with <strong>the sale price.<\/strong> From that amount, the seller may <strong>deduct sale-related costs that are properly documented,<\/strong> such as estate agency fees, legal fees, notary costs paid by the seller and other expenses directly connected to the transfer.<br>\nThe sale deed alone is not enough to optimise the calculation. The seller should<strong> keep invoices, bank statements, tax receipts<\/strong> and evidence of payment. Without evidence, the Tax Agency may reject deductions even when the cost was real.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-276d77b elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"276d77b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-screwdriver\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M448 0L320 96v62.06l-83.03 83.03c6.79 4.25 13.27 9.06 19.07 14.87 5.8 5.8 10.62 12.28 14.87 19.07L353.94 192H416l96-128-64-64zM128 278.59L10.92 395.67c-14.55 14.55-14.55 38.15 0 52.71l52.7 52.7c14.56 14.56 38.15 14.56 52.71 0L233.41 384c29.11-29.11 29.11-76.3 0-105.41s-76.3-29.11-105.41 0z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tImprovements and renovation costs\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<strong>Capital improvements may reduce the taxable gain, but regular maintenance normally does not.<\/strong> A structural renovation, extension, installation or improvement that increases the value or useful life of the property should be reviewed differently from painting, minor repairs or replacement work that only preserves the property.<br>\nThe distinction matters because many foreign owners renovate Spanish homes over several years and assume that every invoice can be deducted. Pellicer &amp; Heredia reviews the invoices and classifies each cost before filing the tax return.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f6ef5b e-flex e-con-boxed e-con e-parent\" data-id=\"2f6ef5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7847851 elementor-widget elementor-widget-heading\" data-id=\"7847851\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Capital gains tax rates in Spain in 2026<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74c3cba elementor-widget elementor-widget-text-editor\" data-id=\"74c3cba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The correct rate <strong>depends on whether the seller is a Spanish tax resident or a non-resident and on the nature of the gain<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-48de61c e-con-full e-grid e-con e-child\" data-id=\"48de61c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d8e4c0 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"7d8e4c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-file-contract\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224 136V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24V160H248c-13.2 0-24-10.8-24-24zM64 72c0-4.42 3.58-8 8-8h80c4.42 0 8 3.58 8 8v16c0 4.42-3.58 8-8 8H72c-4.42 0-8-3.58-8-8V72zm0 64c0-4.42 3.58-8 8-8h80c4.42 0 8 3.58 8 8v16c0 4.42-3.58 8-8 8H72c-4.42 0-8-3.58-8-8v-16zm192.81 248H304c8.84 0 16 7.16 16 16s-7.16 16-16 16h-47.19c-16.45 0-31.27-9.14-38.64-23.86-2.95-5.92-8.09-6.52-10.17-6.52s-7.22.59-10.02 6.19l-7.67 15.34a15.986 15.986 0 0 1-14.31 8.84c-.38 0-.75-.02-1.14-.05-6.45-.45-12-4.75-14.03-10.89L144 354.59l-10.61 31.88c-5.89 17.66-22.38 29.53-41 29.53H80c-8.84 0-16-7.16-16-16s7.16-16 16-16h12.39c4.83 0 9.11-3.08 10.64-7.66l18.19-54.64c3.3-9.81 12.44-16.41 22.78-16.41s19.48 6.59 22.77 16.41l13.88 41.64c19.77-16.19 54.05-9.7 66 14.16 2.02 4.06 5.96 6.5 10.16 6.5zM377 105L279.1 7c-4.5-4.5-10.6-7-17-7H256v128h128v-6.1c0-6.3-2.5-12.4-7-16.9z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNon-resident rate\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tThe acquisition value normally starts with the <strong>amount paid for the property when it was purchased.<\/strong> It may also <strong>include taxes and expenses linked to the acquisition,<\/strong> such as notary fees, Land Registry fees, transfer tax, VAT or documented legal acts tax, legal fees and other costs directly connected to the purchase.<br>\n<strong>If the property was inherited or received by gift,<\/strong> the calculation must be reviewed against the value used for inheritance or gift tax purposes. This is a common area of error for foreign families who inherit property in Spain and later decide to sell it.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36192c0 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"36192c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-receipt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M358.4 3.2L320 48 265.6 3.2a15.9 15.9 0 0 0-19.2 0L192 48 137.6 3.2a15.9 15.9 0 0 0-19.2 0L64 48 25.6 3.2C15-4.7 0 2.8 0 16v480c0 13.2 15 20.7 25.6 12.8L64 464l54.4 44.8a15.9 15.9 0 0 0 19.2 0L192 464l54.4 44.8a15.9 15.9 0 0 0 19.2 0L320 464l38.4 44.8c10.5 7.9 25.6.4 25.6-12.8V16c0-13.2-15-20.7-25.6-12.8zM320 360c0 4.4-3.6 8-8 8H72c-4.4 0-8-3.6-8-8v-16c0-4.4 3.6-8 8-8h240c4.4 0 8 3.6 8 8v16zm0-96c0 4.4-3.6 8-8 8H72c-4.4 0-8-3.6-8-8v-16c0-4.4 3.6-8 8-8h240c4.4 0 8 3.6 8 8v16zm0-96c0 4.4-3.6 8-8 8H72c-4.4 0-8-3.6-8-8v-16c0-4.4 3.6-8 8-8h240c4.4 0 8 3.6 8 8v16z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tResident savings tax rates\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tSpanish tax residents are taxed on capital gains <strong>through the savings tax scale.<\/strong> In 2026, the applicable rates are progressive: <strong>19% up to EUR 6,000,<\/strong> 21% from EUR 6,000 to EUR 50,000, 23% from EUR 50,000 to EUR 200,000, 27% from EUR 200,000 to EUR 300,000 and 30% above EUR 300,000.\nThe final tax position may change if an <strong>exemption applies,<\/strong> if capital losses can offset the gain or if the seller is under a special tax regime. This is particularly relevant when the gain is significant, the property has been inherited, the seller is over 65, the property has been the main home or the seller has recently become Spanish tax resident.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-baca8fc elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"baca8fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-screwdriver\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M448 0L320 96v62.06l-83.03 83.03c6.79 4.25 13.27 9.06 19.07 14.87 5.8 5.8 10.62 12.28 14.87 19.07L353.94 192H416l96-128-64-64zM128 278.59L10.92 395.67c-14.55 14.55-14.55 38.15 0 52.71l52.7 52.7c14.56 14.56 38.15 14.56 52.71 0L233.41 384c29.11-29.11 29.11-76.3 0-105.41s-76.3-29.11-105.41 0z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tResident vs non-resident capital gains tax in Spain\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e32ac47 e-con-full e-grid e-con e-child\" data-id=\"e32ac47\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-435bf4c e-con-full e-flex e-con e-child\" data-id=\"435bf4c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a442098 elementor-widget elementor-widget-heading\" data-id=\"a442098\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Criteria<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c069673 e-con-full e-flex e-con e-child\" data-id=\"c069673\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9153c2 elementor-widget elementor-widget-heading\" data-id=\"d9153c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Spanish tax resident<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b4519a7 e-con-full e-flex e-con e-child\" data-id=\"b4519a7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e10030 elementor-widget elementor-widget-heading\" data-id=\"4e10030\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Non-resident seller<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d83cfb8 e-con-full e-flex e-con e-child\" data-id=\"d83cfb8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-085aeb6 elementor-widget elementor-widget-text-editor\" data-id=\"085aeb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Applicable tax<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6f49806 e-con-full e-flex e-con e-child\" data-id=\"6f49806\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b458492 elementor-widget elementor-widget-text-editor\" data-id=\"b458492\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.pellicerheredia.com\/en\/income-tax-spain\/\">Personal Income Tax (IRPF)<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8898035 e-con-full e-flex e-con e-child\" data-id=\"8898035\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-300e03b elementor-widget elementor-widget-text-editor\" data-id=\"300e03b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Non-Resident Income Tax (IRNR)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b54ad0 e-con-full e-flex e-con e-child\" data-id=\"5b54ad0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05074a2 elementor-widget elementor-widget-text-editor\" data-id=\"05074a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Capital gains tax rate<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-35c4444 e-con-full e-flex e-con e-child\" data-id=\"35c4444\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-09dc354 elementor-widget elementor-widget-text-editor\" data-id=\"09dc354\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Progressive savings scale: 19%\u201330%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7609acd e-con-full e-flex e-con e-child\" data-id=\"7609acd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cb30c24 elementor-widget elementor-widget-text-editor\" data-id=\"cb30c24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Generally flat 19% on the capital gain<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae6990f e-con-full e-flex e-con e-child\" data-id=\"ae6990f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40a0092 elementor-widget elementor-widget-text-editor\" data-id=\"40a0092\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Taxable scope<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0dac0d6 e-con-full e-flex e-con e-child\" data-id=\"0dac0d6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c44c4d elementor-widget elementor-widget-text-editor\" data-id=\"1c44c4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Worldwide capital gains<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e20090e e-con-full e-flex e-con e-child\" data-id=\"e20090e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b95e74 elementor-widget elementor-widget-text-editor\" data-id=\"1b95e74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Capital gains from Spanish assets, such as Spanish real estate<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8fdea89 e-con-full e-flex e-con e-child\" data-id=\"8fdea89\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12ed710 elementor-widget elementor-widget-text-editor\" data-id=\"12ed710\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Main tax form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d297c16 e-con-full e-flex e-con e-child\" data-id=\"d297c16\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ef913e elementor-widget elementor-widget-text-editor\" data-id=\"3ef913e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>100 form, annual income tax return<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b5c0c0e e-con-full e-flex e-con e-child\" data-id=\"b5c0c0e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0fcfd7c elementor-widget elementor-widget-text-editor\" data-id=\"0fcfd7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>210 form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c834cdc e-con-full e-flex e-con e-child\" data-id=\"c834cdc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52b7cd1 elementor-widget elementor-widget-text-editor\" data-id=\"52b7cd1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Filing deadline<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-299232a e-con-full e-flex e-con e-child\" data-id=\"299232a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-690931f elementor-widget elementor-widget-text-editor\" data-id=\"690931f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Annual Spanish income tax campaign<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-14ef6c0 e-con-full e-flex e-con e-child\" data-id=\"14ef6c0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3dc331 elementor-widget elementor-widget-text-editor\" data-id=\"d3dc331\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For real estate transfers, within 3 months after the first month from the sale date<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3449b6 e-con-full e-flex e-con e-child\" data-id=\"c3449b6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea42ed4 elementor-widget elementor-widget-text-editor\" data-id=\"ea42ed4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>3% withholding on property sales<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f917421 e-con-full e-flex e-con e-child\" data-id=\"f917421\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb13fa6 elementor-widget elementor-widget-text-editor\" data-id=\"bb13fa6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Not applicable<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d5e27d6 e-con-full e-flex e-con e-child\" data-id=\"d5e27d6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8abb001 elementor-widget elementor-widget-text-editor\" data-id=\"8abb001\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Buyer withholds and pays 3% using 211 form<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-28d6636 e-con-full e-flex e-con e-child\" data-id=\"28d6636\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8be34a elementor-widget elementor-widget-text-editor\" data-id=\"a8be34a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Deductions and exemptions<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3009854 e-con-full e-flex e-con e-child\" data-id=\"3009854\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5137059 elementor-widget elementor-widget-text-editor\" data-id=\"5137059\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Broader access to exemptions, offsets and reliefs<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f6ef984 e-con-full e-flex e-con e-child\" data-id=\"f6ef984\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec2b6c6 elementor-widget elementor-widget-text-editor\" data-id=\"ec2b6c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>More limited, although some EU\/EEA reinvestment relief may apply<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d7ce763 e-con-full e-flex e-con e-child\" data-id=\"d7ce763\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a291c83 elementor-widget elementor-widget-text-editor\" data-id=\"a291c83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Double tax treaty impact<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed126f1 e-con-full e-flex e-con e-child\" data-id=\"ed126f1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb35ba3 elementor-widget elementor-widget-text-editor\" data-id=\"eb35ba3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>May affect taxation in the other country<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-84f97d6 e-con-full e-flex e-con e-child\" data-id=\"84f97d6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7405064 elementor-widget elementor-widget-text-editor\" data-id=\"7405064\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Real estate gains located in Spain are generally taxable in Spain<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6adffbe elementor-widget elementor-widget-text-editor\" data-id=\"6adffbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>The 3% withholding<\/strong> is not the final capital gains tax. It is an advance payment made by the buyer on behalf of the non-resident seller and later offset in 210 form. <strong>If the final tax is lower than the amount withheld, the seller may request a refund<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8971bb elementor-widget elementor-widget-spacer\" data-id=\"f8971bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57bd359 elementor-widget elementor-widget-heading\" data-id=\"57bd359\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Plusval\u00eda municipal and other sale costs<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c476d5 elementor-widget elementor-widget-text-editor\" data-id=\"1c476d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Capital gains tax is not the only tax to consider when selling a Spanish property. Urban property sales may also trigger plusval\u00eda municipal, a <strong>local tax on the increase in the value of urban land<\/strong>. This tax is managed by the relevant town hall and depends on cadastral values, ownership period and local rules.<\/p><p>The national <strong>capital gains tax and plusval\u00eda municipal are different taxes<\/strong>. A seller can have a capital gains tax filing obligation even when plusval\u00eda municipal is low, and vice versa. For this reason, the sale should be reviewed with both national and local tax exposure in mind.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59da1f0 elementor-widget elementor-widget-spacer\" data-id=\"59da1f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efe0b8e elementor-widget elementor-widget-heading\" data-id=\"efe0b8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Exemptions and reductions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1def6f elementor-widget elementor-widget-text-editor\" data-id=\"c1def6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Spanish capital gains tax planning should always be done before the sale is completed. Some exemptions <strong>depend on the seller&#8217;s residence status, age, use of the property and timing of reinvestment<\/strong>. Once the deed is signed, the options may be more limited.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-94a2990 e-con-full e-grid e-con e-child\" data-id=\"94a2990\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39422eb elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"39422eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-sync\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M440.65 12.57l4 82.77A247.16 247.16 0 0 0 255.83 8C134.73 8 33.91 94.92 12.29 209.82A12 12 0 0 0 24.09 224h49.05a12 12 0 0 0 11.67-9.26 175.91 175.91 0 0 1 317-56.94l-101.46-4.86a12 12 0 0 0-12.57 12v47.41a12 12 0 0 0 12 12H500a12 12 0 0 0 12-12V12a12 12 0 0 0-12-12h-47.37a12 12 0 0 0-11.98 12.57zM255.83 432a175.61 175.61 0 0 1-146-77.8l101.8 4.87a12 12 0 0 0 12.57-12v-47.4a12 12 0 0 0-12-12H12a12 12 0 0 0-12 12V500a12 12 0 0 0 12 12h47.35a12 12 0 0 0 12-12.6l-4.15-82.57A247.17 247.17 0 0 0 255.83 504c121.11 0 221.93-86.92 243.55-201.82a12 12 0 0 0-11.8-14.18h-49.05a12 12 0 0 0-11.67 9.26A175.86 175.86 0 0 1 255.83 432z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tReinvestment in a main residence\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tSpanish tax residents may be able to exempt the gain obtained from selling their habitual residence when the proceeds are reinvested in a new habitual residence <strong>under the legal conditions and time limits.<\/strong> This exemption requires careful documentation and must be declared correctly in the income tax return.<br>\nEU and EEA non-residents may also have specific reinvestment rules in certain cases when selling what was their habitual residence in Spain and reinvesting in a new habitual residence. This point should be reviewed before assuming that the full gain is taxable.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fb78ab elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"2fb78ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-user-shield\" viewBox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M622.3 271.1l-115.2-45c-4.1-1.6-12.6-3.7-22.2 0l-115.2 45c-10.7 4.2-17.7 14-17.7 24.9 0 111.6 68.7 188.8 132.9 213.9 9.6 3.7 18 1.6 22.2 0C558.4 489.9 640 420.5 640 296c0-10.9-7-20.7-17.7-24.9zM496 462.4V273.3l95.5 37.3c-5.6 87.1-60.9 135.4-95.5 151.8zM224 256c70.7 0 128-57.3 128-128S294.7 0 224 0 96 57.3 96 128s57.3 128 128 128zm96 40c0-2.5.8-4.8 1.1-7.2-2.5-.1-4.9-.8-7.5-.8h-16.7c-22.2 10.2-46.9 16-72.9 16s-50.6-5.8-72.9-16h-16.7C60.2 288 0 348.2 0 422.4V464c0 26.5 21.5 48 48 48h352c6.8 0 13.3-1.5 19.2-4-54-42.9-99.2-116.7-99.2-212z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tSellers over 65\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tSpanish tax residents over 65 may be exempt on the gain <strong>from selling their habitual residence.<\/strong> The exemption can also apply when bare ownership is transferred and lifetime usufruct is reserved, provided the legal requirements are met.<br>\nFor other assets, taxpayers over 65 may access a separate exemption when <strong>the proceeds are reinvested in a qualifying life annuity,<\/strong> subject to legal limits and conditions. This is a planning route that should be analysed before the sale.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57f52ac elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"57f52ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-calendar-alt\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M148 288h-40c-6.6 0-12-5.4-12-12v-40c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12zm108-12v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm96 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm-96 96v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm-96 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm192 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm96-260v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h48V12c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v52h128V12c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v52h48c26.5 0 48 21.5 48 48zm-48 346V160H48v298c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tProperties acquired before 31 December 1994\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tOlder properties may require a transitional regime analysis. In certain cases, <strong>part of the capital gain generated before 20 January 2006 may be reduced<\/strong> under the Spanish abatement coefficients regime, <strong>subject to the EUR 400,000 transfer value limit<\/strong> and other legal conditions. This calculation is technical and depends on the acquisition date, sale value, asset type, ownership history and whether the seller has previously used this transitional regime.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee782ce elementor-widget elementor-widget-spacer\" data-id=\"ee782ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee7e739 elementor-widget elementor-widget-heading\" data-id=\"ee7e739\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Which tax form do I need to declare capital gains in Spain?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89d856d elementor-widget elementor-widget-text-editor\" data-id=\"89d856d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The tax form used to declare capital gains in Spain <strong>depends on the seller\u2019s tax residence status and on the type of asset being sold<\/strong>. Understanding the correct form is essential before completing the sale, because mistakes can delay refunds, create unnecessary tax exposure or make it harder to prove that the capital gains tax position has been properly settled.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-207a79e e-con-full e-grid e-con e-child\" data-id=\"207a79e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52ecdc3 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"52ecdc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-sync\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M440.65 12.57l4 82.77A247.16 247.16 0 0 0 255.83 8C134.73 8 33.91 94.92 12.29 209.82A12 12 0 0 0 24.09 224h49.05a12 12 0 0 0 11.67-9.26 175.91 175.91 0 0 1 317-56.94l-101.46-4.86a12 12 0 0 0-12.57 12v47.41a12 12 0 0 0 12 12H500a12 12 0 0 0 12-12V12a12 12 0 0 0-12-12h-47.37a12 12 0 0 0-11.98 12.57zM255.83 432a175.61 175.61 0 0 1-146-77.8l101.8 4.87a12 12 0 0 0 12.57-12v-47.4a12 12 0 0 0-12-12H12a12 12 0 0 0-12 12V500a12 12 0 0 0 12 12h47.35a12 12 0 0 0 12-12.6l-4.15-82.57A247.17 247.17 0 0 0 255.83 504c121.11 0 221.93-86.92 243.55-201.82a12 12 0 0 0-11.8-14.18h-49.05a12 12 0 0 0-11.67 9.26A175.86 175.86 0 0 1 255.83 432z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t100 form for Spanish tax residents\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tIf you are a Spanish tax resident, capital gains are generally declared through 100 form, the <strong>annual Spanish Personal Income Tax return.<\/strong> This return includes your worldwide income and capital gains for the tax year, including gains from the sale of Spanish or foreign assets.<br>\nThe income tax return is normally filed during the annual Spanish tax campaign, usually <strong>between April and June of the year following the tax year in which the gain arose.<strong> For example, if a Spanish tax resident sells a property in 2026, the gain would normally be declared in the 2026 income tax return, filed in 2027.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19efe4b elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"19efe4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-user-shield\" viewBox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M622.3 271.1l-115.2-45c-4.1-1.6-12.6-3.7-22.2 0l-115.2 45c-10.7 4.2-17.7 14-17.7 24.9 0 111.6 68.7 188.8 132.9 213.9 9.6 3.7 18 1.6 22.2 0C558.4 489.9 640 420.5 640 296c0-10.9-7-20.7-17.7-24.9zM496 462.4V273.3l95.5 37.3c-5.6 87.1-60.9 135.4-95.5 151.8zM224 256c70.7 0 128-57.3 128-128S294.7 0 224 0 96 57.3 96 128s57.3 128 128 128zm96 40c0-2.5.8-4.8 1.1-7.2-2.5-.1-4.9-.8-7.5-.8h-16.7c-22.2 10.2-46.9 16-72.9 16s-50.6-5.8-72.9-16h-16.7C60.2 288 0 348.2 0 422.4V464c0 26.5 21.5 48 48 48h352c6.8 0 13.3-1.5 19.2-4-54-42.9-99.2-116.7-99.2-212z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t210 form for non-resident sellers\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tIf you are not tax resident in Spain and you sell a property, shares or another asset located in Spain, you may need to declare the gain through 210 form, <strong>the Non-Resident Income Tax return.<\/strong>\n<strong>In real estate transactions, 210 form is filed after completion of the sale.<\/strong> The filing period for property transfers is three months once the first month from the date of transfer has passed. In practice, this means the seller normally files 210 form after the buyer has submitted 211 form and provided proof of the 3% withholding.<br>\n210 form is also the form <strong>used to offset the 3% withholding already paid by the buyer.<\/strong> If the final capital gains tax is higher than the withholding, the seller must pay the difference. If the withholding is higher than the final tax due, the seller may request a refund from the Spanish Tax Agency.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaa0524 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"eaa0524\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-calendar-alt\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M148 288h-40c-6.6 0-12-5.4-12-12v-40c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12zm108-12v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm96 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm-96 96v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm-96 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm192 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm96-260v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h48V12c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v52h128V12c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v52h48c26.5 0 48 21.5 48 48zm-48 346V160H48v298c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t211 form and the 3% withholding\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWhen a non-resident sells Spanish real estate, the buyer is generally required to withhold 3% of the agreed sale price and pay it to the Spanish Tax Agency using 211 form.<br>\nThe 3% withholding is calculated on the sale price, not on the gain. This is why the amount withheld can be higher or lower than the final capital gains tax due. <strong>If the seller made a small gain, no gain or even a loss, it may be possible to request a refund through 210 form.<\/strong>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3658802 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"3658802\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-calendar-alt\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M148 288h-40c-6.6 0-12-5.4-12-12v-40c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12zm108-12v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm96 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm-96 96v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm-96 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm192 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm96-260v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h48V12c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v52h128V12c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v52h48c26.5 0 48 21.5 48 48zm-48 346V160H48v298c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tMunicipal plusval\u00eda tax\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tIn addition to capital gains tax, the sale of urban property in Spain may also trigger municipal plusval\u00eda tax. This is a local tax charged by the town hall on the increase in the value of the urban land during the period of ownership.<br>\nMunicipal plusval\u00eda is separate from capital gains tax <strong>and is not declared through 100 form, 210 form or 211 form.<\/strong> The applicable procedure, deadline and calculation method depend on the municipality where the property is located.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6101ed0 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"6101ed0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-calendar-alt\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M148 288h-40c-6.6 0-12-5.4-12-12v-40c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12zm108-12v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm96 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm-96 96v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm-96 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm192 0v-40c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v40c0 6.6 5.4 12 12 12h40c6.6 0 12-5.4 12-12zm96-260v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V112c0-26.5 21.5-48 48-48h48V12c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v52h128V12c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v52h48c26.5 0 48 21.5 48 48zm-48 346V160H48v298c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tSummary of tax forms for capital gains in Spain\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f9cf286 e-con-full e-flex e-con e-child\" data-id=\"f9cf286\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2f358d7 e-con-full e-grid e-con e-child\" data-id=\"2f358d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-de07e32 e-con-full e-flex e-con e-child\" data-id=\"de07e32\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f3e174f elementor-widget elementor-widget-heading\" data-id=\"f3e174f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Situation<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6a31cd2 e-con-full e-flex e-con e-child\" data-id=\"6a31cd2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f1c8958 elementor-widget elementor-widget-heading\" data-id=\"f1c8958\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Tax form<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fbec6f7 e-con-full e-flex e-con e-child\" data-id=\"fbec6f7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cf486d elementor-widget elementor-widget-heading\" data-id=\"3cf486d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Who files it<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc50054 e-con-full e-flex e-con e-child\" data-id=\"fc50054\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-583301f elementor-widget elementor-widget-heading\" data-id=\"583301f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">What it is used for<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8ab81d e-con-full e-flex e-con e-child\" data-id=\"f8ab81d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9afc216 elementor-widget elementor-widget-text-editor\" data-id=\"9afc216\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Spanish tax resident sells a property or other asset<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-959f744 e-con-full e-flex e-con e-child\" data-id=\"959f744\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-404e0d2 elementor-widget elementor-widget-text-editor\" data-id=\"404e0d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>100<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0990b02 e-con-full e-flex e-con e-child\" data-id=\"0990b02\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25199b1 elementor-widget elementor-widget-text-editor\" data-id=\"25199b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Seller<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c4f50ab e-con-full e-flex e-con e-child\" data-id=\"c4f50ab\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ea70e7 elementor-widget elementor-widget-text-editor\" data-id=\"1ea70e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To declare the capital gain in the annual Spanish income tax return<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ba47312 e-con-full e-flex e-con e-child\" data-id=\"ba47312\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e2b57ee elementor-widget elementor-widget-text-editor\" data-id=\"e2b57ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Non-resident sells Spanish real estate<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d685e1a e-con-full e-flex e-con e-child\" data-id=\"d685e1a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-791dab6 elementor-widget elementor-widget-text-editor\" data-id=\"791dab6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>210<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0168b96 e-con-full e-flex e-con e-child\" data-id=\"0168b96\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d401358 elementor-widget elementor-widget-text-editor\" data-id=\"d401358\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Seller<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9a633b2 e-con-full e-flex e-con e-child\" data-id=\"9a633b2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-110c4bf elementor-widget elementor-widget-text-editor\" data-id=\"110c4bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To declare the actual capital gain, offset the 3% withholding and pay tax or request a refund<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-041abcb e-con-full e-flex e-con e-child\" data-id=\"041abcb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e9a8a30 elementor-widget elementor-widget-text-editor\" data-id=\"e9a8a30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Buyer purchases Spanish property from a non-resident seller<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6d70907 e-con-full e-flex e-con e-child\" data-id=\"6d70907\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-019a78a elementor-widget elementor-widget-text-editor\" data-id=\"019a78a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>211<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b84b71 e-con-full e-flex e-con e-child\" data-id=\"5b84b71\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ebef3d8 elementor-widget elementor-widget-text-editor\" data-id=\"ebef3d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Buyer<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3db7b5a e-con-full e-flex e-con e-child\" data-id=\"3db7b5a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1036a11 elementor-widget elementor-widget-text-editor\" data-id=\"1036a11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To pay the 3% withholding to the Spanish Tax Agency<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-83403a7 e-con-full e-flex e-con e-child\" data-id=\"83403a7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f90a814 elementor-widget elementor-widget-text-editor\" data-id=\"f90a814\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sale of urban property or urban land<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2887237 e-con-full e-flex e-con e-child\" data-id=\"2887237\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5868caa elementor-widget elementor-widget-text-editor\" data-id=\"5868caa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Municipal plusval\u00eda tax return<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f278b4d e-con-full e-flex e-con e-child\" data-id=\"f278b4d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6917562 elementor-widget elementor-widget-text-editor\" data-id=\"6917562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Usually the seller, depending on the case and local rules<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3cf815e e-con-full e-flex e-con e-child\" data-id=\"3cf815e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bff0f96 elementor-widget elementor-widget-text-editor\" data-id=\"bff0f96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To declare the local tax on the increase in urban land value<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6e6dcfd e-flex e-con-boxed e-con e-parent\" data-id=\"6e6dcfd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a6de52 elementor-widget elementor-widget-heading\" data-id=\"5a6de52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Capital gains tax for US, UK, Canadian and Dutch owners<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ddab7df elementor-widget elementor-widget-text-editor\" data-id=\"ddab7df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Foreign owners often need to <strong>coordinate Spanish advice with tax advice in their country of residence<\/strong>. Spain may tax the gain because the property is located in Spain, while the home country may also require reporting or give credit for Spanish tax paid. The sequence of filings, exchange rates, dates and documentary evidence matters.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e9040f elementor-widget elementor-widget-spacer\" data-id=\"9e9040f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bc3c09a e-con-full e-grid e-con e-child\" data-id=\"bc3c09a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9fdce02 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"9fdce02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-flag-usa\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M32 0C14.3 0 0 14.3 0 32v464c0 8.8 7.2 16 16 16h32c8.8 0 16-7.2 16-16V32C64 14.3 49.7 0 32 0zm267.9 303.6c-57.2-15.1-111.7-28.8-203.9 11.1V384c185.7-92.2 221.7 53.3 397.5-23.1 11.4-5 18.5-16.5 18.5-28.8v-36c-43.6 17.3-80.2 24.1-112.1 24.1-37.4-.1-68.9-8.4-100-16.6zm0-96c-57.2-15.1-111.7-28.8-203.9 11.1v61.5c94.8-37.6 154.6-22.7 212.1-7.6 57.2 15.1 111.7 28.8 203.9-11.1V200c-43.6 17.3-80.2 24.1-112.1 24.1-37.4 0-68.9-8.3-100-16.5zm9.5-125.9c51.8 15.6 97.4 29 202.6-20.1V30.8c0-25.1-26.8-38.1-49.4-26.6C291.3 91.5 305.4-62.2 96 32.4v151.9c94.8-37.5 154.6-22.7 212.1-7.6 57.2 15 111.7 28.7 203.9-11.1V96.7c-53.6 23.5-93.3 31.4-126.1 31.4s-59-7.8-85.7-15.9c-4-1.2-8.1-2.4-12.1-3.5V75.5c7.2 2 14.3 4.1 21.3 6.2zM160 128.1c-8.8 0-16-7.1-16-16 0-8.8 7.2-16 16-16s16 7.1 16 16-7.2 16-16 16zm0-55.8c-8.8 0-16-7.1-16-16 0-8.8 7.2-16 16-16s16 7.1 16 16c0 8.8-7.2 16-16 16zm64 47.9c-8.8 0-16-7.1-16-16 0-8.8 7.2-16 16-16s16 7.1 16 16c0 8.8-7.2 16-16 16zm0-55.9c-8.8 0-16-7.1-16-16 0-8.8 7.2-16 16-16s16 7.1 16 16c0 8.8-7.2 16-16 16z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tUS citizens selling Spanish property\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tUS citizens and green-card holders <strong>may have US reporting obligations even when the property is located in Spain.<\/strong> The Spanish tax calculation should be coordinated with a US tax adviser so that foreign tax credits, currency conversion, basis and timing are handled consistently.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbf4b6d elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"cbf4b6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path d=\"M219.3 352L184.5 352C171.2 352 160.5 341.3 160.5 328C160.5 314.7 171.2 304 184.5 304L205.9 304C165.3 211.3 233.1 106 335.6 106L343.8 106C377.4 106 410 117.3 436.3 138.2L452.4 150.9C466.3 161.9 468.6 182 457.6 195.9C446.6 209.8 426.5 212.1 412.6 201.1L396.5 188.4C381.5 176.5 362.9 170 343.7 170L335.5 170C278.2 170 240.8 229.9 265.8 281.4C269.4 288.8 272.4 296.3 274.9 304L424.4 304C437.7 304 448.4 314.7 448.4 328C448.4 341.3 437.7 352 424.4 352L283.2 352C284.2 387.3 274.5 422.6 254.3 452.9L236.2 480L448.4 480C466.1 480 480.4 494.3 480.4 512C480.4 529.7 466.1 544 448.4 544L176.4 544C164.6 544 153.8 537.5 148.2 527.1C142.6 516.7 143.2 504.1 149.8 494.2L201 417.4C214.1 397.8 220.2 374.8 219.2 352z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tUK residents selling Spanish property after Brexit\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tUK residents selling property in Spain should review the Spanish non-resident capital gains tax calculation, the 3% retention and the <strong>UK tax treatment of the gain.<\/strong> Brexit has made it especially important to avoid assuming that EU\/EEA reliefs apply automatically.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-941f095 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"941f095\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-globe-europe\" viewBox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 8C111 8 0 119 0 256s111 248 248 248 248-111 248-248S385 8 248 8zm200 248c0 22.5-3.9 44.2-10.8 64.4h-20.3c-4.3 0-8.4-1.7-11.4-4.8l-32-32.6c-4.5-4.6-4.5-12.1.1-16.7l12.5-12.5v-8.7c0-3-1.2-5.9-3.3-8l-9.4-9.4c-2.1-2.1-5-3.3-8-3.3h-16c-6.2 0-11.3-5.1-11.3-11.3 0-3 1.2-5.9 3.3-8l9.4-9.4c2.1-2.1 5-3.3 8-3.3h32c6.2 0 11.3-5.1 11.3-11.3v-9.4c0-6.2-5.1-11.3-11.3-11.3h-36.7c-8.8 0-16 7.2-16 16v4.5c0 6.9-4.4 13-10.9 15.2l-31.6 10.5c-3.3 1.1-5.5 4.1-5.5 7.6v2.2c0 4.4-3.6 8-8 8h-16c-4.4 0-8-3.6-8-8s-3.6-8-8-8H247c-3 0-5.8 1.7-7.2 4.4l-9.4 18.7c-2.7 5.4-8.2 8.8-14.3 8.8H194c-8.8 0-16-7.2-16-16V199c0-4.2 1.7-8.3 4.7-11.3l20.1-20.1c4.6-4.6 7.2-10.9 7.2-17.5 0-3.4 2.2-6.5 5.5-7.6l40-13.3c1.7-.6 3.2-1.5 4.4-2.7l26.8-26.8c2.1-2.1 3.3-5 3.3-8 0-6.2-5.1-11.3-11.3-11.3H258l-16 16v8c0 4.4-3.6 8-8 8h-16c-4.4 0-8-3.6-8-8v-20c0-2.5 1.2-4.9 3.2-6.4l28.9-21.7c1.9-.1 3.8-.3 5.7-.3C358.3 56 448 145.7 448 256zM130.1 149.1c0-3 1.2-5.9 3.3-8l25.4-25.4c2.1-2.1 5-3.3 8-3.3 6.2 0 11.3 5.1 11.3 11.3v16c0 3-1.2 5.9-3.3 8l-9.4 9.4c-2.1 2.1-5 3.3-8 3.3h-16c-6.2 0-11.3-5.1-11.3-11.3zm128 306.4v-7.1c0-8.8-7.2-16-16-16h-20.2c-10.8 0-26.7-5.3-35.4-11.8l-22.2-16.7c-11.5-8.6-18.2-22.1-18.2-36.4v-23.9c0-16 8.4-30.8 22.1-39l42.9-25.7c7.1-4.2 15.2-6.5 23.4-6.5h31.2c10.9 0 21.4 3.9 29.6 10.9l43.2 37.1h18.3c8.5 0 16.6 3.4 22.6 9.4l17.3 17.3c3.4 3.4 8.1 5.3 12.9 5.3H423c-32.4 58.9-93.8 99.5-164.9 103.1z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tDutch and EU residents\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tDutch and other EU residents should review whether EU\/EEA reinvestment provisions, <strong>treaty treatment<\/strong> or local tax reporting affect the final result. Even where Spain taxes the gain, the foreign reporting position should be coordinated before filing.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76e8028 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"76e8028\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-canadian-maple-leaf\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M383.8 351.7c2.5-2.5 105.2-92.4 105.2-92.4l-17.5-7.5c-10-4.9-7.4-11.5-5-17.4 2.4-7.6 20.1-67.3 20.1-67.3s-47.7 10-57.7 12.5c-7.5 2.4-10-2.5-12.5-7.5s-15-32.4-15-32.4-52.6 59.9-55.1 62.3c-10 7.5-20.1 0-17.6-10 0-10 27.6-129.6 27.6-129.6s-30.1 17.4-40.1 22.4c-7.5 5-12.6 5-17.6-5C293.5 72.3 255.9 0 255.9 0s-37.5 72.3-42.5 79.8c-5 10-10 10-17.6 5-10-5-40.1-22.4-40.1-22.4S183.3 182 183.3 192c2.5 10-7.5 17.5-17.6 10-2.5-2.5-55.1-62.3-55.1-62.3S98.1 167 95.6 172s-5 9.9-12.5 7.5C73 177 25.4 167 25.4 167s17.6 59.7 20.1 67.3c2.4 6 5 12.5-5 17.4L23 259.3s102.6 89.9 105.2 92.4c5.1 5 10 7.5 5.1 22.5-5.1 15-10.1 35.1-10.1 35.1s95.2-20.1 105.3-22.6c8.7-.9 18.3 2.5 18.3 12.5S241 512 241 512h30s-5.8-102.7-5.8-112.8 9.5-13.4 18.4-12.5c10 2.5 105.2 22.6 105.2 22.6s-5-20.1-10-35.1 0-17.5 5-22.5z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tCanadian residents\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tCanadian residents selling Spanish property should review Spanish capital gains tax, the 3% retention, <strong>foreign exchange issues and Canadian reporting.<\/strong> The sale date, deed value, acquisition history and proof of Spanish tax paid may all be relevant for the Canadian calculation.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-236f1a8 e-flex e-con-boxed e-con e-parent\" data-id=\"236f1a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ea8a1d elementor-widget elementor-widget-heading\" data-id=\"3ea8a1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How to declare capital gains tax in Spain after selling property?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53f0b15 elementor-widget elementor-widget-text-editor\" data-id=\"53f0b15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our role is to <strong>make the tax position clear before the client signs the final deed<\/strong>. We review the documents, calculate the expected gain, identify deductible costs, confirm whether exemptions apply, coordinate with the notary or buyer when needed and prepare the tax filing after completion.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-218eeb9 elementor-widget elementor-widget-spacer\" data-id=\"218eeb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fe87f45 e-con-full e-grid e-con e-child\" data-id=\"fe87f45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e78ef0 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"0e78ef0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-clipboard-check\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M336 64h-80c0-35.3-28.7-64-64-64s-64 28.7-64 64H48C21.5 64 0 85.5 0 112v352c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V112c0-26.5-21.5-48-48-48zM192 40c13.3 0 24 10.7 24 24s-10.7 24-24 24-24-10.7-24-24 10.7-24 24-24zm121.2 231.8l-143 141.8c-4.7 4.7-12.3 4.6-17-.1l-82.6-83.3c-4.7-4.7-4.6-12.3.1-17L99.1 285c4.7-4.7 12.3-4.6 17 .1l46 46.4 106-105.2c4.7-4.7 12.3-4.6 17 .1l28.2 28.4c4.7 4.8 4.6 12.3-.1 17z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tStep 1 - Pre-sale tax review\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWe analyse your residence status, ownership structure, acquisition date, purchase value, expected sale price, mortgage position, invoices and potential exemptions before the sale is completed.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21ed462 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"21ed462\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-folder-open\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M572.694 292.093L500.27 416.248A63.997 63.997 0 0 1 444.989 448H45.025c-18.523 0-30.064-20.093-20.731-36.093l72.424-124.155A64 64 0 0 1 152 256h399.964c18.523 0 30.064 20.093 20.73 36.093zM152 224h328v-48c0-26.51-21.49-48-48-48H272l-64-64H48C21.49 64 0 85.49 0 112v278.046l69.077-118.418C86.214 242.25 117.989 224 152 224z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tStep 2 - Document collection\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWe request the purchase deed, sale draft, invoices, tax receipts, improvement evidence, inheritance or gift documents when applicable and any previous declarations that affect the calculation.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93b708f elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"93b708f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calculator\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M400 0H48C22.4 0 0 22.4 0 48v416c0 25.6 22.4 48 48 48h352c25.6 0 48-22.4 48-48V48c0-25.6-22.4-48-48-48zM128 435.2c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm0-128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8v-38.4c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v38.4zm128 128c0 6.4-6.4 12.8-12.8 12.8h-38.4c-6.4 0-12.8-6.4-12.8-12.8V268.8c0-6.4 6.4-12.8 12.8-12.8h38.4c6.4 0 12.8 6.4 12.8 12.8v166.4zm0-256c0 6.4-6.4 12.8-12.8 12.8H76.8c-6.4 0-12.8-6.4-12.8-12.8V76.8C64 70.4 70.4 64 76.8 64h294.4c6.4 0 12.8 6.4 12.8 12.8v102.4z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tStep 3 - Capital gain calculation\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWe calculate the taxable gain, expected 19% <a href=\"https:\/\/www.pellicerheredia.com\/en\/non-resident-tax-spain-210-form\/\">non-resident tax<\/a> or resident savings tax, the 3% retention and the possible refund or additional payment after completion.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04b865d elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"04b865d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-file-signature\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M218.17 424.14c-2.95-5.92-8.09-6.52-10.17-6.52s-7.22.59-10.02 6.19l-7.67 15.34c-6.37 12.78-25.03 11.37-29.48-2.09L144 386.59l-10.61 31.88c-5.89 17.66-22.38 29.53-41 29.53H80c-8.84 0-16-7.16-16-16s7.16-16 16-16h12.39c4.83 0 9.11-3.08 10.64-7.66l18.19-54.64c3.3-9.81 12.44-16.41 22.78-16.41s19.48 6.59 22.77 16.41l13.88 41.64c19.75-16.19 54.06-9.7 66 14.16 1.89 3.78 5.49 5.95 9.36 6.26v-82.12l128-127.09V160H248c-13.2 0-24-10.8-24-24V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24v-40l-128-.11c-16.12-.31-30.58-9.28-37.83-23.75zM384 121.9c0-6.3-2.5-12.4-7-16.9L279.1 7c-4.5-4.5-10.6-7-17-7H256v128h128v-6.1zm-96 225.06V416h68.99l161.68-162.78-67.88-67.88L288 346.96zm280.54-179.63l-31.87-31.87c-9.94-9.94-26.07-9.94-36.01 0l-27.25 27.25 67.88 67.88 27.25-27.25c9.95-9.94 9.95-26.07 0-36.01z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tStep 4 - Notary and completion coordination\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tFor non-resident sellers, we check that the buyer understands the 3% retention and that the correct documentation will be available for the seller to file 210 form or claim a refund.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb72a06 elementor-position-inline-start elementor-view-stacked elementor-shape-circle elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"eb72a06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path d=\"M128 64C92.7 64 64 92.7 64 128L64 512C64 547.3 92.7 576 128 576L308 576C285.3 544.5 272 505.8 272 464C272 363.4 349.4 280.8 448 272.7L448 234.6C448 217.6 441.3 201.3 429.3 189.3L322.7 82.7C310.7 70.7 294.5 64 277.5 64L128 64zM389.5 240L296 240C282.7 240 272 229.3 272 216L272 122.5L389.5 240zM608 464C608 384.5 543.5 320 464 320C384.5 320 320 384.5 320 464C320 543.5 384.5 608 464 608C543.5 608 608 543.5 608 464zM521.4 403.1C528.5 408.3 530.1 418.3 524.9 425.4L460.9 513.4C458.1 517.2 453.9 519.6 449.2 519.9C444.5 520.2 439.9 518.6 436.6 515.3L396.6 475.3C390.4 469.1 390.4 458.9 396.6 452.7C402.8 446.5 413 446.5 419.2 452.7L446 479.5L499 406.6C504.2 399.5 514.2 397.9 521.4 403.1z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tStep 5 - Tax filing and refund management\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tAfter the sale, we prepare and file the relevant tax return, monitor the refund where the 3% retention exceeds the final tax and respond to any Tax Agency request for additional information\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11dc1e7 e-flex e-con-boxed e-con e-parent\" data-id=\"11dc1e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-78b986d elementor-widget elementor-widget-heading\" data-id=\"78b986d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Common mistakes to avoid when declaring capital gains tax in Spain<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ab79ec elementor-widget elementor-widget-text-editor\" data-id=\"2ab79ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Capital gains tax should be reviewed before completion, especially if the seller is non-resident, the property has been inherited, deductible costs are involved or the 3% withholding may lead to a refund. These are the main mistakes to avoid when selling Spanish property.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e272ce7 elementor-widget elementor-widget-text-editor\" data-id=\"e272ce7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Calculating tax on the sale price<\/strong>. The tax is generally calculated on the net gain, not on the full sale price. Purchase value, sale value and eligible costs must be reviewed together.<\/li><li><strong>Confusing the 3% withholding with the final tax<\/strong>. The 3% withheld by the buyer is an advance payment. The seller still needs to calculate the final tax through 210 form.<\/li><li><strong>Filing without the 211-receipt form<\/strong>. This receipt proves that the buyer paid the withholding. It is needed to offset the amount or request a refund.<\/li><li><strong>Forgetting municipal plusval\u00eda tax<\/strong>. This local tax is separate from capital gains tax and may apply when selling urban property in Spain.<\/li><li><strong>Including non-deductible expenses<\/strong>. Maintenance, decoration or minor repairs are not always deductible. Invoices must be checked before using them in the calculation.<\/li><li><strong>Losing supporting documents<\/strong>. Notary fees, registry fees, agency fees, legal fees and improvement invoices may affect the taxable gain if they are properly documented.<\/li><li><strong>Using the wrong residence status<\/strong>. Residents and non-residents use different tax forms, rates, deadlines and exemptions.<\/li><li><strong>Assuming a tax treaty removes Spanish tax<\/strong>. Tax treaties may affect taxation abroad, but gains from Spanish real estate are generally taxable in Spain.<\/li><li><strong>Asking for advice after completion<\/strong>. Once the deed is signed, some planning options may no longer be available. The safest approach is to calculate the tax before completion.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b2dcac4 e-flex e-con-boxed e-con e-parent\" data-id=\"b2dcac4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ffd8d26 elementor-widget elementor-widget-heading\" data-id=\"ffd8d26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Why choose Pellicer &amp; Heredia for Spanish capital gains tax?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ec0c81 elementor-widget elementor-widget-text-editor\" data-id=\"2ec0c81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We are a law firm advising international clients on Spanish tax, real estate and immigration matters. Our team works with non-resident property owners, <strong>expats and foreign families who need clear legal guidance before selling, inheriting or restructuring assets in Spain<\/strong>.<\/p><p>We combine real estate transaction support with tax filing experience, so the client receives one coordinated service: sale review, tax calculation, notary support, 210\/211 coordination, refund management and <a href=\"https:\/\/www.pellicerheredia.com\/en\/international-tax-planning-advice\/\">international tax planning<\/a> where required.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-62c52c9 e-flex e-con-boxed e-con e-parent\" data-id=\"62c52c9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-408d86f elementor-widget elementor-widget-heading\" data-id=\"408d86f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12278f9 e-con-full e-flex e-con e-child\" data-id=\"12278f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-506778c e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"506778c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;tabs_justify_horizontal_mobile&quot;:&quot;stretch&quot;,&quot;horizontal_scroll_mobile&quot;:&quot;disable&quot;,&quot;horizontal_scroll&quot;:&quot;disable&quot;}\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"84309900\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-843099001\" data-tab-title-id=\"e-n-tab-title-843099001\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-843099001\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<h4>CGT basics<\/h4>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-843099002\" data-tab-title-id=\"e-n-tab-title-843099002\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-843099002\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<h4>Non-resident property sellers<\/h4>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-843099003\" data-tab-title-id=\"e-n-tab-title-843099003\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-843099003\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<h4>Residents, exemptions and planning<\/h4>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-843099004\" data-tab-title-id=\"e-n-tab-title-843099004\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-843099004\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\t<h4>Filing and deadlines<\/h4>\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-843099001\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-843099001\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-143272c e-con-full e-flex e-con e-child\" data-id=\"143272c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-217f57c elementor-widget elementor-widget-toggle\" data-id=\"217f57c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-3511\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-3511\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Does Spain have capital gains tax?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3511\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-3511\"><p>Yes. Spain taxes capital gains when a resident or non-resident sells an asset for a profit. For foreign owners, the most common case is the sale of Spanish real estate. <strong>The tax is calculated on the net gain, not on the full sale price<\/strong>. The correct treatment depends on residence status, asset type, deductible costs, exemptions and any tax treaty coordination with the seller&#8217;s country of residence.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-3512\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-3512\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How much is capital gains tax in Spain in 2026?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3512\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-3512\"><p>In 2026, <strong>non-residents<\/strong> selling Spanish real estate are generally taxed at <strong>19%<\/strong> on the net capital gain. <strong>Spanish tax residents<\/strong> are taxed under the savings tax scale, which runs <strong>from 19% to 30%<\/strong> depending on the amount of the gain. The final tax can change if deductions, exemptions, losses, reinvestment relief or special rules apply.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-3513\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-3513\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Is Spanish capital gains tax paid on the sale price or on the profit?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3513\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-3513\"><p>Capital gains tax is paid on the taxable profit, not on the full sale price. The gain is generally <strong>calculated by subtracting the acquisition value and allowable costs from the transfer value<\/strong>. However, non-resident property sellers suffer a 3% retention on the sale price at completion. That retention is an advance payment and must be reconciled through the correct tax filing.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-3514\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-3514\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is the formula for calculating capital gains tax in Spain?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3514\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-3514\"><p>The simplified formula is: taxable gain equals transfer value minus acquisition value. The <strong>acquisition value may include purchase price, acquisition taxes, notary and registry fees, legal fees<\/strong> and qualifying improvements. The <strong>transfer value may be reduced by documented sale costs<\/strong> such as estate agency fees or seller legal fees. The calculation must be supported by invoices and deeds.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-843099002\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-843099002\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-723c90f e-con-full e-flex e-con e-child\" data-id=\"723c90f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-301292c elementor-widget elementor-widget-toggle\" data-id=\"301292c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-5041\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-5041\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is the 3% retention when selling property in Spain?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5041\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-5041\"><p>When a non-resident sells Spanish real estate, <strong>the buyer must withhold 3% of the agreed purchase price and pay it to the Spanish Tax Agency using 211 form<\/strong>. This is not the final tax. It is an advance payment on the seller&#8217;s capital gains tax. The seller later files 210 form to calculate the real liability and request a refund if too much was withheld.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-5042\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-5042\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can a non-resident reclaim the 3% retention in Spain?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5042\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-5042\"><p>Yes, a non-resident seller can request a refund <strong>when the 3% retention is higher than the actual capital gains tax due<\/strong>. This often happens when the gain is small, the seller made no gain or deductible costs and improvements significantly reduce the taxable base. The refund requires a correct 210 filing form, the 211-receipt form and supporting documents.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-5043\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-5043\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Which forms are used for non-resident capital gains tax?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5043\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-5043\"><p>For non-resident property sales, the buyer files <strong>211 form to pay the 3% retention<\/strong>. The seller then files <strong>210 form to declare the capital gain<\/strong> and settle the tax position. If the retention is higher than the final liability, the seller can request a refund. If it is lower, the seller pays the difference.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-5044\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-5044\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Do non-residents pay 19% or 24% on capital gains in Spain?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5044\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-5044\"><p>For capital gains arising from the transfer of Spanish property or other assets, the relevant non-resident rate is generally 19%. <strong>The 24% rate belongs to other categories of non-resident income<\/strong> and should not be presented as the normal rate for property capital gains. This distinction is important because many foreign owners receive confusing information before selling.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-5045\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-5045\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Do US citizens pay capital gains tax in Spain when selling Spanish property?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5045\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-5045\"><p>Yes. A US citizen who is non-resident in Spain must normally declare the gain in Spain when selling Spanish real estate. The buyer withholds 3% of the price, and the seller files 210 form. The US tax position should be coordinated with a US adviser because <strong>US citizens may also have reporting obligations and may need to claim foreign tax credits<\/strong>.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-5046\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-5046\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Do UK residents selling Spanish property still pay capital gains tax in Spain?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5046\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-5046\"><p>Yes. UK residents selling Spanish property must normally declare the capital gain in Spain because the property is located in Spanish territory. The buyer must withhold 3% of the sale price if the seller is non-resident. <strong>The UK tax consequences should be reviewed separately<\/strong>, especially after Brexit and where currency conversion or previous residence in Spain is relevant.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-843099003\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-843099003\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\" elementor-element elementor-element-4325336 e-con-full e-flex e-con e-child\" data-id=\"4325336\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7aec4c elementor-widget elementor-widget-toggle\" data-id=\"a7aec4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-1751\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1751\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can I avoid capital gains tax in Spain by reinvesting in another home?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1751\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1751\"><p>Spanish tax residents may be able to exempt the gain from selling their habitual residence <strong>if the proceeds are reinvested in a new habitual residence under the legal conditions and deadlines<\/strong>. EU and EEA non-residents may also have specific reinvestment rules in certain cases. This should be analysed before the sale, because timing and documentation are essential.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-1752\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1752\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Are sellers over 65 exempt from capital gains tax in Spain?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1752\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1752\"><p>Spanish tax residents over 65 may be exempt from capital gains tax <strong>when selling their habitual residence<\/strong>, provided the legal requirements are met. There is also a separate exemption for certain asset sales when the proceeds are reinvested in a qualifying life annuity, subject to limits and conditions. Non-residents should not assume that these resident exemptions apply automatically.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-1753\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1753\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can renovation costs reduce capital gains tax?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1753\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1753\"><p>Some renovation or improvement costs can reduce the taxable gain <strong>if they qualify as capital improvements and are properly documented<\/strong>. Regular maintenance and repairs usually do not qualify in the same way. The Tax Agency may request invoices, proof of payment and evidence that the works increased the value or useful life of the property.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-1754\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1754\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What happens if the Spanish property was inherited?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1754\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1754\"><p>If the property was inherited, the acquisition value usually depends on the <strong>value used for <\/strong><a href=\"https:\/\/www.pellicerheredia.com\/en\/inheritance-tax-spain\/\"><strong>Spanish inheritance tax<\/strong><\/a><strong> purposes<\/strong>, subject to legal limits and supporting documentation. This value then becomes part of the later capital gains tax calculation when the property is sold. Inherited property sales should be reviewed carefully because errors in the previous inheritance file can affect the final tax.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-1755\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1755\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is plusval\u00eda municipal and is it the same as capital gains tax?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1755\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1755\"><p>Plusval\u00eda municipal is a <strong>local tax on the increase in value of urban land. It is different from national capital gains tax<\/strong>. The town hall manages plusval\u00eda municipal, while the Spanish Tax Agency manages income tax or non-resident income tax. A property seller may need to consider both taxes before completion.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-843099004\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-843099004\" data-tab-index=\"4\" style=\"--n-tabs-title-order: 4;\" class=\" elementor-element elementor-element-b563081 e-con-full e-flex e-con e-child\" data-id=\"b563081\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0f499e elementor-widget elementor-widget-toggle\" data-id=\"f0f499e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-2521\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2521\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">When should I calculate capital gains tax before selling property in Spain?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2521\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2521\"><p>The best moment is <strong>before signing the deposit contract or confirming the completion structure<\/strong>. A pre-sale review allows the seller to check deductions, exemptions, ownership structure, plusval\u00eda municipal exposure and the expected refund or additional payment after the 3% retention. Waiting until after completion can reduce planning options and delay refunds.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-2522\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2522\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What documents do I need to calculate Spanish capital gains tax?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2522\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2522\"><p>You normally need the <strong>purchase deed, sale deed or draft completion figures, notary and registry invoices, tax receipts, estate agency invoices, legal fee invoices, improvement invoices, inheritance or gift documents<\/strong> where relevant, cadastral information and the 211 form receipt if a 3% retention was made. Bank proof of payment may also be needed.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h5 id=\"elementor-tab-title-2523\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2523\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-far-arrow-alt-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256s111 248 248 248 248-111 248-248zm-448 0c0-110.5 89.5-200 200-200s200 89.5 200 200-89.5 200-200 200S56 366.5 56 256zm72 20v-40c0-6.6 5.4-12 12-12h116v-67c0-10.7 12.9-16 20.5-8.5l99 99c4.7 4.7 4.7 12.3 0 17l-99 99c-7.6 7.6-20.5 2.2-20.5-8.5v-67H140c-6.6 0-12-5.4-12-12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What if I made no profit on the sale?<\/a>\n\t\t\t\t\t<\/h5>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2523\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2523\"><p>A non-resident seller may still suffer the 3% retention at completion even if there is no real capital gain. In that case, the seller should <strong>file the correct tax return and request a refund<\/strong>, supported by the purchase deed, sale deed, expenses and evidence showing that the final tax is lower than the amount withheld.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Pellicer &amp; Heredia helps you to reduce your capital gains tax payment Capital gains tax in Spain applies when a resident or non-resident sells Spanish property, shares or another asset for a profit. In 2026, non-resident sellers of Spanish real estate are generally taxed at 19% on the net gain and the buyer must withhold [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2349,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_angie_page":false,"footnotes":""},"class_list":["post-2333","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/pages\/2333","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/comments?post=2333"}],"version-history":[{"count":59,"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/pages\/2333\/revisions"}],"predecessor-version":[{"id":8429,"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/pages\/2333\/revisions\/8429"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/media\/2349"}],"wp:attachment":[{"href":"https:\/\/www.pellicerheredia.com\/en\/wp-json\/wp\/v2\/media?parent=2333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}