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).
Not sure what a term on this page means? The Spanish tax glossary explains many of them in plain English.
New to this return? The Modelo 210 guide explains what the form is and how filing works.