Selling Property in Spain as a Non-Resident: Complete Legal Guide

What every foreign property owner needs to know before selling real estate in Spain — the documents, the taxes the seller pays, the points a buyer’s lawyer will check, and how to complete the sale without travelling, explained by independent lawyers in Jávea.

Quick Answer. Non-residents selling property in Spain face a mandatory 3% retention, withheld by the buyer and paid to the Spanish Tax Authority. You will also need your NIE, your title deed, an Energy Performance Certificate and an up-to-date Nota Simple from the Land Registry, and the property’s legal position should be checked before it goes on the market, not when a buyer is already waiting.

Before you sellBefore the property goes on the market

Most sales that fall through do so for reasons that could have been seen months earlier. Buyers of good properties on the Costa Blanca come with their own lawyer, and that lawyer will ask for the same papers we ask for. Having the answers ready makes the property easier to sell and protects the price.

• Title and Land RegistryWe check that the property is registered in your name, that the registered description matches the deed and the Cadastre, and whether any mortgage or charge must be cancelled at completion.
• Licences and later worksA pool, an annexe, a closed terrace or an extension built after the original licence often has to be declared or regularised before a buyer’s lawyer will accept it. We tell you what applies to your property; where a technical certificate is needed, we advise you to have it prepared by an architect of your choice.
• Community and local taxesCertificates that community fees, IBI and the rubbish rate are paid up to date, so nothing is left pending at the notary.
• Who signsIf the property is owned by a couple, by heirs or by a company, all of them — or their representatives — must sign. If an owner has died, the inheritance must be accepted and registered before the property can be sold.

DocumentsWhat Documents Do You Need to Sell Property in Spain?

Before you can sell your Spanish property, you need to gather several essential documents. Missing even one can delay or derail the sale.

• NIE Number (Número de Identidad de Extranjero)Your Spanish tax identification number, the one you used when you bought the property. Without it, no property transaction can proceed.
• Title Deed (Escritura)The deed from when you purchased or inherited the property, signed before a notary.
• Nota SimpleA current extract from the Land Registry confirming ownership and any charges or encumbrances on the property.
• Energy Performance Certificate (EPC)Mandatory for all property sales in Spain. Must be valid at the time of sale.
• IBI ReceiptsProof of payment of your annual local property tax (Impuesto sobre Bienes Inmuebles).
• Community Fee CertificateIf your property is in a community of owners, a certificate confirming all fees are paid up to date.
• Second-occupation licence or habitation certificateFrequently requested for resale homes on the Costa Blanca. We check whether your property has one and what to do if it does not.

Step by stepHow the sale works

1. Reservation. Once you accept an offer, the buyer usually pays a small reservation deposit and the property is taken off the market for an agreed period.
2. Private contract (contrato de arras). Buyer and seller sign the private purchase contract and the buyer pays a deposit, usually around 10% of the price. We draft or review it so that the conditions, dates and penalties protect you as the seller.
3. Completion before the notary. The deed of sale (escritura) is signed, the balance is paid, any mortgage is cancelled and the keys are handed over. If you are a non-resident, the buyer withholds the 3% retention at this moment.
4. After completion. The seller’s tax returns are filed, direct debits and utility contracts are cancelled or transferred, and the municipal plusvalía is settled with the town hall.

The 3% retentionThe 3% Retention: What Non-Residents Must Know

This is the single most important tax issue for non-resident sellers. When a non-resident sells property in Spain, the buyer is legally obliged to withhold 3% of the price and pay it directly to the Spanish Tax Authority (Agencia Tributaria) using Form 211, within one month of the sale.

This is not an additional tax — it is an advance payment towards your Capital Gains Tax. The seller then files Form 210 declaring the actual gain. If the tax due is lower than the 3% withheld, the difference is refunded; if it is higher, you pay the difference.

What reduces the taxable gain. The gain is not simply the sale price minus the purchase price. The costs and taxes you paid when you bought, the improvements you can prove with invoices, and the costs of the sale itself (such as the estate agent’s commission and legal fees) are taken into account. Keep your invoices: they are worth money at this point.

Common mistakes to avoid. Forgetting the municipal plusvalía, which the seller pays to the town hall and should be calculated before completion. Not filing Form 210 and losing the refund of part of the 3%. Leaving direct debits for IBI, community fees, water, electricity and insurance running after the sale.

ExamplesWhat this looks like in practice

Illustrations of situations we see regularly, not accounts of particular transactions.

• A villa in Jávea, €2.4 millionA British couple, living back in the UK, sell their villa on the Montgó slopes. The pool house was built years after the original licence and was not in the deed. With an architect’s certificate, the extension is declared before the notary ahead of the sale, the buyer’s lawyer accepts it, and the couple sign everything by power of attorney.
• An inherited villa in Moraira, €1.9 millionThree Belgian siblings inherit their parents’ villa and decide to sell. The inheritance is accepted and registered first, the inheritance tax is settled, and the sale follows with the three heirs represented by one power of attorney each.
• A first-line property, €3.1 millionAn owner of a sea-front villa receives an offer from a buyer whose lawyer asks how the Coastal Law affects the house. Because the coastal position has been documented in advance, the question is answered in days and the sale goes ahead at the agreed price.
• An apartment in Dénia, €300,000A British owner sells from the UK by power of attorney. The 3% the buyer must withhold for a non-resident seller is calculated and paid at completion.
• A townhouse in Jávea, €600,000Two siblings want to sell their late mother’s house, but the inheritance was never registered. We complete the inheritance deed first and then the sale.
• A villa in Moraira, €800,000A Norwegian couple sell a villa whose pool is not in the deed. With their architect’s certificate the pool is declared before the notary, so the sale is not delayed.

From abroadCan You Sell Property in Spain Without Being Present?

Yes. If you cannot travel to Spain for the sale, you can grant a Power of Attorney (Poder Notarial) to your lawyer, authorising them to sign the deed on your behalf at the notary. You sign it before a notary in your own country, with the Hague Apostille, or at a Spanish consulate. This is a common arrangement for non-resident sellers and we handle it regularly: the private contract, the notary, the cancellation of any mortgage and the tax returns after the sale.

Inherited propertySelling a property you have inherited

A property inherited in Spain cannot be sold until the inheritance has been accepted before a Spanish notary, the inheritance tax has been dealt with and the property has been registered in the heirs’ names. We handle both steps, the inheritance and then the sale, usually for heirs who live abroad. See our guide to selling inherited property in Spain.

Where we workAreas We Serve

We assist non-resident property sellers across the Costa Blanca, including Jávea (Xàbia), Moraira, Dénia, Benitachell, Benissa, Calpe and Altea. Our office is in Jávea, at Avenida del Pla 126, with easy access to the whole northern Costa Blanca.

QuestionsFrequently Asked Questions

Do I need a lawyer to sell property in Spain? While not legally mandatory, it is strongly recommended. A lawyer checks the documentation before the property goes on the market, reviews the contract with the buyer, deals with the notary and the seller’s tax returns, and protects your interests throughout the transaction.

Can I sell my Spanish property from the UK? Yes. You can grant a Power of Attorney to your lawyer in Spain, who will then sign the deed at the notary on your behalf. This is a standard procedure that we handle regularly for British expats.

What happens to the 3% retention after the sale? The buyer pays the 3% to the Spanish Tax Authority within one month of the sale. You then file Form 210 declaring the actual gain. If your actual capital gains tax is lower than the retention, you can claim a refund; if it is higher, you pay the difference.

How long does the sale take? The legal process usually takes four to eight weeks once a buyer has been found, provided the documents are in order. Preparing them before the property is listed is what keeps it within that time.

Can I sell a property with an extension that is not in the deed? Often yes, but it usually has to be declared or regularised first, and the buyer’s lawyer will ask about it. What is possible depends on the age of the works and the planning rules that apply; an architect’s certificate is normally needed.

See also

• Selling inherited property in Spain
• Property lawyers in the Costa Blanca
• Luxury villa purchase in Jávea
• First-line property and the Coastal Law
• Inheritance and wills in Spain

Our lawyers

José Manuel Tomas

Conveyancing, Inheritance and Donations · Admitted to the Valencia Bar in 1992 (no. 6407) · Alicante Bar no. 9382

José Rico

Marital and Family Law · Valencia Bar no. 12075

Mariano Ortuño

Civil Law · Valencia Bar no. 6041

Juan Poch

Conveyancing, Inheritance and Matrimonial Law · Alicante Bar no. 3607

Ruben Bolufer Martinez – Junior Lawyer

Civil and Insurance

Manuel Lopez de Andujar

Inheritance, Conveyancing and Contract Law · Valencia Bar no. 7773

María Salvá

Inheritance, Conveyancing and Civil Law – Dénia · Alicante Bar no. 3699

Antonio Rodríguez de Sola

Inheritance, Conveyancing and Civil Law – Dénia · Alicante Bar no. 3374

Selling a high-value villa? See Selling a high-value villa on the Costa Blanca — what we get ready before the villa goes on the market.

Disclaimer. The information on this page is general in nature and does not constitute legal advice. Every property and every transaction is different, and the applicable rules may change. No decision should be taken on the basis of this page alone without obtaining advice on your specific case. Tomas Ballestero Lawyers accepts no liability for actions taken in reliance on this general information.