Selling a flat in Spain from abroad
Thousands of people live outside Spain and own property on Spanish territory. When the time comes to sell, questions arise that do not come up in a normal sale: can I sell without being in Spain? What is the 3% withholding? Do I need a tax representative?
Yes, you can sell without travelling to Spain. But there are specific requirements you need to know.
The power of attorney: your tool for selling remotely
To sign the sale deed before a notary without being present, you need to grant a special power of attorney in favour of a trusted person. This power must include express authority to sell the specific property, collect the price, sign the deed and deliver possession.
The power can be granted by video conference before a Spanish notary. If you are in a country party to the Hague Convention, you can also visit a local notary and then apostille the document. At Notaría Online we handle powers of attorney for property sales in 48-72 hours.
A general power of attorney does not always suffice. Many notaries and registrars require the power to specify the exact registered property (property number, registry, volume and book) and minimum sale conditions.
The 3% withholding on the sale price
When the seller is a non-tax-resident, the buyer is required by law (art. 25.2 IRPF and art. 24 IRNR Law) to withhold 3% of the sale price and pay it to the Tax Agency using form 211.
Example: if you sell for €250,000, the buyer pays €242,500 to you and €7,500 to the Tax Agency. That €7,500 is a payment on account of IRNR (Non-Resident Income Tax).
If your actual gain is less than the 3% withheld or you sell at a loss, you can apply for a refund by filing form 210 within 4 years.
Capital gains tax (IRNR)
As a non-resident, you are taxed on the gain. The 2026 rate:
- 19% for EU, Iceland and Norway residents.
- 24% for all other countries.
The gain is the difference between transfer value (sale price minus expenses) and acquisition value (purchase price plus expenses, with coefficients where applicable).
You must file form 210 within 3 months of the sale. If the 3% withholding covers the tax, nothing more is owed.
Municipal capital gains tax
The IIVTNU (plusvalía municipal) is paid by the seller. It taxes the increase in land value from purchase to sale.
Following the 2021 Constitutional Court ruling and Royal Decree-Law 26/2021, there are two calculation methods:
- Objective method: cadastral land value multiplied by municipal coefficients based on years of ownership.
- Real method: actual land gain (difference between sale and purchase price, proportional to land value).
If you sell at a loss, you are exempt. Deadline: 30 business days from the deed date.
Tax representative: do I need one?
Not generally required, but needed in certain cases (permanent establishment or Tax Agency requirement). In practice, having a tax adviser file forms 210 and 211 on your behalf is highly recommended.
Steps to sell from abroad
1. Grant a special power of attorney. Include property identification, sale, collection, signing and tax authority. Do it by video conference with Notaría Online.
2. Put the flat on the market. Your representative or estate agency manages viewings and negotiations.
3. Sign the earnest money contract. Your representative signs on your behalf. Typically 10% of the price.
4. Sign the sale deed. Your representative attends the notary with the buyer. The buyer withholds 3% and pays with form 211.
5. Settle municipal capital gains tax. 30 business days. Your adviser files at the town hall.
6. File form 210. Within 3 months. If the 3% withholding exceeds the tax, apply for a refund.
Common mistakes
Not telling the buyer you are a non-resident. The buyer needs to know to apply the 3% withholding.
Power of attorney too generic. A power that does not identify the property or include collection authority may be rejected on signing day.
Forgetting municipal capital gains tax. If not paid on time, the town hall can place a charge on the property.
Not applying for a refund of excess withholding. If you sold with little gain or at a loss, file form 210 and recover your money.
Approximate costs in 2026
- Special power of attorney: €60-90 in fees + VAT.
- Sale deed: depends on the price (see notary fees).
- Municipal capital gains tax: variable (€0 if sold at a loss, up to thousands).
- IRNR: 19% or 24% of net gain.
- Tax advice: €200-500.