Selling property in Spain as a non-resident can seem daunting, especially for UK citizens navigating the post-Brexit changes.
However, with the right information and professional help, the process can be straightforward.
Our guide explains the legal requirements, tax implications, logistical aspects, and post-Brexit considerations when a non-resident is selling property in Spain.
We also include the most important themes and questions to ensure you get the exact information you need.
First and foremost, ensure you have a Spanish NIE (Número de Identificación de Extranjero), which is the foreign identification number required for any property transaction in Spain.
Every non-resident seller (including UK citizens) must have an NIE to legally sell property.
In addition, prepare your passport and proof of property ownership (the escritura, or title deed).
It’s also wise to have recent utility bills and a nota simple (a simple land registry report) to show the property’s status and that you are the registered owner.
Spain requires an Energy Performance Certificate (EPC) for properties being sold, which rates the home’s energy efficiency.
If your property is part of a community (e.g. a condo or urbanization), you’ll need a community fees clearance certificate from the homeowners’ association to prove you’re up-to-date on payments.
Similarly, a receipt for the IBI (Impuesto sobre Bienes Inmuebles) municipal property tax will be required to show local taxes are paid.
Non-resident sellers often cannot be in Spain for every step.
It’s common (and advisable) to grant power of attorney to a trusted representative or lawyer in Spain who can handle legal matters on your behalf.
This way, if you’re in the UK or elsewhere, your representative can sign necessary documents at the notary, pay taxes, and even collect sale proceeds for you.
The power of attorney document must be notarized and, if signed outside Spain, apostilled (officially validated) – a process your solicitor can guide you through.
Ensure the property itself is in legal compliance. If you made renovations or extensions, have the proper planning permissions, as buyers (and notaries) may ask for these.
All debts or encumbrances (like a mortgage) on the property should be cleared or will be cleared as part of the sale.
Non-resident sellers from the UK post-Brexit may also be required to appoint a fiscal representative in Spain for tax purposes (a point we’ll discuss more below).
While not always mandatory, having a Spanish fiscal representative (often your lawyer or tax advisor) can help ensure you don’t miss any tax filings or compliance steps.
When selling property in Spain as a non-resident, taxes are a major consideration.
Spanish law makes no exceptions for nationality – if you’re not fiscally resident in Spain, you must follow the non-resident tax rules.
Here are the key tax implications you are likely to come across:
Non-residents pay Spanish capital gains tax on the profit from the property sale.
The gain is generally the difference between the sale price and the original purchase price (adjusted for transaction costs).
The standard non-resident CGT rate is 19% on the profit for individuals. (Before Brexit, UK sellers, as EU residents, enjoyed this same rate; after Brexit, the rate remains 19% for property sales, as Spain applies a 19% rate to property gains for non-residents in general.)
It’s important to note that this rate is subject to change, and higher-value gains might attract slightly higher rates for residents – but non-resident individuals currently face a flat 19% on property gains.
If you would like to find out more about Spanish CGT, read this article.
To ensure non-resident sellers pay their tax, Spanish law requires the buyer to withhold 3% of the purchase price and pay it directly to the Spanish Tax Agency on the seller’s behalf.
This 3% retention is not an extra tax, but an advance payment towards your capital gains tax.
For example: if you sell your Spanish home for €200,000, the buyer will pay €6,000 (3%) to the tax authorities and you’ll receive €194,000.
Later, you must file a Spanish tax form to declare your actual gain.
If the 3% withheld is more than the tax due (for instance, if you sold at a loss or a small gain), you can apply for a refund of the difference.
Conversely, if the 3% didn’t cover the full 19% of the gain, you would need to pay the remainder via the tax filing.
The filing (Modelo 210) for the capital gain must typically be done within three months of the sale.
At PCC Property, we recommend keeping records of your:
as these will affect the total gain calculation.
Apart from national CGT, there’s a local tax called Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana, commonly known as Plusvalía Municipal.
This tax is levied by the local town hall on the increase in the land value of the property during your ownership.
Even if you’re a non-resident, if you sell urban property, the municipality may charge this tax.
The amount depends on the cadastral land value and the number of years you owned the property.
Recent changes to the plusvalía law allow for exemptions or reductions if the property didn’t actually increase in value.
Typically, the seller is responsible for paying this tax, and it’s usually paid shortly after the sale at the town hall.
It’s crucial to check with your lawyer or the local authorities on how to calculate and pay this, as non-payment can result in a charge against the property (affecting the buyer).
Spain does offers certain capital gains tax exemptions, but they mostly apply to residents.
For example: Spanish tax residents over 65 years old who sell their primary home may be exempt from CGT – this does not apply if you’re a selling property as a non-resident selling a holiday home.
Another exemption allowed Spanish (and EU) residents to avoid CGT by reinvesting in a new primary residence within a certain time.
As a non-resident (and especially post-Brexit as a non-EU citizen), you cannot claim those resident exemptions.
Essentially, UK sellers must plan for the full taxes on any gains. On the bright side, there is no separate “exit tax” or additional foreigner tax for selling property – you are taxed the same way as any non-resident from anywhere else.
If you are a UK citizen, keep in mind the UK tax implications.
The UK-Spain tax treaty generally gives Spain the primary right to tax the gain as the property is located in Spain.
However, as a UK tax resident, you may also need to report the sale to HMRC.
The good news is that under the double taxation agreement, any Spanish CGT you pay can typically be credited against your UK tax liability on the same gain.
For example, if you pay 19% in Spain and UK tax on foreign property gains would be, say, 20% or 28% (depending on your UK tax bracket), you would likely only pay the difference to HMRC, if anything.
At PCC Property we recommend to always consult a tax advisor in both countries to ensure you comply with all obligations without paying double.
Selling your Spanish property from abroad means you’ll rely on local professionals for many steps.
Here’s how we recommend to navigate the logistical hurdles you may face:
Working with a reputable estate agent in Spain is very helpful for non-resident sellers.
Your estate agent will handle marketing the property (taking photos, listing on property portals), field inquiries, and conduct viewings on your behalf. They can advise on setting the right asking price given the local market.
In Spain, estate agent fees are usually 5% (plus VAT) of the sale price (sometimes negotiable).
Ensure you discuss and sign an agreement on the commission and whether the agent has exclusivity (sole rights to sell) or if you can use multiple agents.
A good agent will also guide you on paperwork needed and coordinate between you, the buyer, and the notary.
Because you might be abroad, agents often update you by phone or email and help coordinate things like key handover and minor repairs to present the home well.
In Spain, all property sales must be formalized in front of a notary public.
The notary is an official who prepares the new deed (escritura) and ensures all legal conditions are met at signing.
As a seller, you or your representative will sign the sale deed in the notary’s office on the completion day. The buyer will pay the balance of the purchase price (often with a banker’s draft or verified transfer at that moment), and the notary will officially transfer ownership.
If you cannot attend in person, your power of attorney allows your lawyer or agent to sign for you. All parties will need to show identification (passport, NIE). The notary also checks that the 3% withholding for non-residents is handled – typically the buyer provides a form or proof that they will deposit this amount with the tax office.
The notary process may sound formal, but it’s straightforward: essentially, it’s there to ensure the transaction is legal and properly recorded.
After the signing, the notary registers the new deed with the Land Registry.
As a non-resident, you can conduct almost the entire sale remotely with proper preparation.
Besides the power of attorney for signing, consider the following:
Throughout this process, having experienced professionals (an English-speaking Spanish lawyer and a reliable estate agent) is key.
They will coordinate the complex parts so you can focus on decision-making.
Regular communication via email or phone will keep you in the loop even if you’re thousands of miles away.
Brexit has introduced a few extra considerations for UK citizens selling property in Spain, but it’s not as daunting as it may seem:
Tax Status – EU vs Non-EU: As of 2021, UK sellers are treated as non-EU citizens in Spain. Fortunately, when it comes to property taxes like capital gains tax, the rules are largely the same for non-EU owners. The 19% CGT rate on property sales applies to you just as it does to EU residents. One important change is for rental income: if you were renting out your Spanish property before selling, note that post-Brexit non-resident landlords from the UK are now taxed at 24% on gross rental income (with no deductions), whereas EU landlords enjoyed 19% with deductible expenses. This rental tax change doesn’t directly affect your sale, but it’s good to be aware of if you had rental income in the year of sale.
Fiscal Representative: Spanish authorities can require non-EU non-residents to appoint a fiscal representative in Spain for tax matters. This rule, rarely enforced in the past for EU residents, may now be applied to UK sellers. It means you should have an official contact in Spain (usually your lawyer or tax advisor) who will be responsible for your tax affairs related to the property sale. Many UK sellers simply have their Spanish solicitor take on this role. It ensures that if the Tax Agency needs to communicate about your 3% withholding or your tax return, there’s a local point of contact. Check with your lawyer if you need to formalize this appointment or if it’s handled as part of their service.
90-Day Travel Rule: Brexit ended the automatic freedom of movement between the UK and EU. If you want to be in Spain to handle aspects of the sale (for instance, supervising cleanup or meeting with agents), remember the 90/180 day rule: UK citizens can only spend up to 90 days in any 180-day period in Spain without a visa. In practice, attending to a property sale typically requires short visits well within this limit, so it’s unlikely to be an issue for most sellers. Just plan your trips accordingly if you intend to stay for an extended period around the sale.
Currency and Payments: Since Brexit, the GBP-EUR exchange rate has fluctuated. When repatriating your funds, you might face different exchange conditions than before. It’s wise to monitor rates or use a forward contract via a currency broker if the sums are large – a small change in exchange rate can significantly affect the amount you receive in pounds sterling.
Legal Changes and Updates: Both the UK and Spain have been updating rules in the wake of Brexit. For instance, Spain has made arrangements on matters like healthcare and driving licenses for expats, but in property law, not much changed. Still, keep an eye on any bilateral agreements or changes in Spanish regulations for non-EU owners. As of 2025, UK sellers of Spanish property follow essentially the same process as outlined above. It’s always a good idea to get personalized advice based on the latest laws when you’re ready to sell.
What legal documents are required for non-residents selling property in Spain?
To legally sell a property in Spain as a non-resident, you must have a Spanish NIE (foreigner identification number), your passport, and the escritura (title deed) to prove ownership.
You will also need an Energy Performance Certificate (EPC), a community fees clearance certificate, and a receipt for the IBI municipal property tax.
How are taxes handled for non-residents selling property in Spain?
As a non-resident, you’ll need to pay a Capital Gains Tax (CGT), which is 19% of the profit made from the sale.
A key part of the process is the 3% withholding, where the buyer retains 3% of the purchase price to pay towards your CGT in advance.
You’ll then need to file a tax form (Modelo 210) to settle the final amount.
There’s also the local plusvalía municipal tax on the increase in the land’s value.
Can I sell my Spanish property from the UK without travelling to Spain?
Yes, you can.
It’s common and highly recommended to grant a power of attorney to a trusted Spanish lawyer.
This legal document authorises them to act on your behalf, handling all necessary steps, including signing the final deed at the notary’s office and managing the finances.
What are the main tax differences for UK citizens selling property in Spain after Brexit?
Since Brexit, UK citizens are treated as non-EU citizens for tax purposes.
Fortunately, the 19% capital gains tax rate on property sales remains the same for all non-residents.
You may, however, be required to appoint a fiscal representative in Spain to handle your tax affairs, a practice that is now more likely to be enforced for non-EU sellers.
How long does the process of selling a Spanish property typically take?
The selling process can take a few months. The timeline includes finding a buyer, signing a deposit contract (Contrato de Arras), and completing the sale in front of a notary.
Non-residents should allow for extra time to coordinate international paperwork, such as apostilling a power of attorney and obtaining updated certificates.
Selling your Spanish property as a non-resident UK citizen involves careful attention to legal details, taxes, and coordination with professionals on the ground.
By understanding the legal requirements (NIE, documentation, power of attorney), preparing for the tax implications (capital gains tax, the 3% withholding, plusvalía municipal, etc.), and effectively managing the logistics with estate agents and notaries, you can successfully complete the sale from afar.
Post-Brexit changes have adjusted some details, but Spain remains very open to UK property owners, and the process is well-trodden.
It’s highly recommended to work with experienced Spanish real estate lawyers and agents (for example, PCC Property or similar professionals) who can guide you through each step and ensure your interests are protected.
With the right support, you’ll navigate the sale with confidence, knowing that you’re fully compliant with Spanish laws and that your funds will reach you securely in the UK.
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Effective Date: Friday, 1st August 2025
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