Modelo 210. File Your Capital Gains Tax Online
When you sell a property in Spain you pay capital gains tax on the profit — a flat 19% for all non-residents. The buyer's 3% retention is deducted or refunded to you.
How it is calculated
gain = transfer value − acquisition value tax = gain × 19% final = tax − 3% retention (Modelo 211) (excess → refund)
Worked example
Sale €100,000, costs €4,000, purchase €60,000, costs €6,000, retention €3,000 → tax €5,700 − €3,000 = €2,700.
Deadline: ~4 months after the sale (3 months after the month following the transfer).