What must the power of attorney to sell a flat in Spain say?

No. The sale of a property is not on the list of acts that Article 17 ter of the Spanish Notarial Law (Law 11/2023) allows a notary to authorise by video conference. The deed is signed in person before a notary in Spain, by the buyer or the seller or, with a special power of attorney, by our representative on their behalf.

What can be signed by video conference is the special power of attorney for that sale, because it is a power for a specific act. From abroad it can also be signed at the Spanish consulate or before a local notary with an apostille.

When the seller of a property in Spain is not tax resident there, the buyer must withhold 3% of the price and pay it to the Spanish Tax Agency with form 211 within one month of the signing. This is set out in Article 25.2 of the consolidated Spanish Non-Resident Income Tax Law.

That 3% is a payment on account. The seller then declares the gain on the sale, taxed at 19%, with form 210; if the amount withheld is more than the tax due, the seller claims the difference back. If the withholding is not paid in, the property remains liable for that amount.

When you hand us the transaction, we file the form that applies to you: form 211 if you are buying from a non-resident and form 210 if you are the one selling.

The seller owes it, but when the seller is a non-resident individual the law makes the buyer the substitute taxpayer: the buyer files it and pays it to the town hall within 30 working days of the signing. This is governed by Articles 106.2 and 110.2 of the consolidated Spanish Local Finance Law.

That is why, in these sales, the amount of the plusvalía is usually deducted from the price on the day of the signing. If you hand us the purchase, we file it within that deadline.

A property sale usually takes 3 to 6 weeks up to the signing and registration, and living abroad adds whatever the power of attorney takes. If you sign it before a notary in your country, allow 7 to 15 days to have it in Spain with the apostille; if you sign it at the consulate, it depends on how long the appointment takes. If you also need an NIE, add the time it takes to obtain it.

That is why it is best to sign the power of attorney and apply for the NIE before agreeing the date of the deed with the other party.