Modelo 210. File Your Capital Gains Tax in Spain
Declare your Spanish property sale as a non-resident in minutes. Stay compliant, avoid penalties, and file easily with Agencia Tributaria.
Non-residents who sell property in Spain must declare any profit (or loss) through the Modelo 210 form. IberianTax makes the process simple, accurate, and stress-free. No Spanish paperwork or jargon.
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What Is Capital Gains Tax?
When a non-resident sells property in Spain, they must pay Capital Gains Tax on the profit made and declare it using the Modelo 210 form.
Taxable profit
The difference between the sale price and the acquisition price, adjusted for allowable purchase and sale expenses.
Applies to all property sales
Including apartments, houses, garages, storage rooms, and commercial units.
National Tax
Levied by the Agencia Tributaria. Separate from local taxes like Plusvalia Municipal.
Mandatory filing
Failure to file can result in penalties, surcharges, and interest.
Who must file Modelo 210?
Non-residents in Spain must file Capital Gains Tax if they:
When is the deadline?
The Capital Gains Tax return must be filed within 4 months of the property sale date.
Example: If you sold your property on 15 March, the deadline is 15 July of the same year.
How it is calculated
The tax is calculated with the following formula:
(Transfer Value – Acquisition Value) × 19%
Acquisition Value
Purchase price plus acquisition costs (notary, transfer taxes, etc) and major improvements.
Transfer Value
Sale price minus selling costs such as Plusvalia Municipal, legal, or agent fees.
Tax Rate
A flat 19% for all non-residents, regardless of their country of residence.
Withholding tax (3%)
Credited against your final liability or refunded if it exceeds the tax due.
Examples
Case 1
EU Resident (Germany), Single Owner
| Sale price: | 100000€ |
| Sale costs: | 4000€ |
| Purchase price: | 60000€ |
| Purchase costs: | 6000€ |
| Withholding tax (3%): | 3000€ |
| Tax Rate: | 19% |
| Total | 2700€ |
Tax calculation: (100000 - 4000) - (60000 + 6000) x 19% = 5700€ - 3000€ = 2700€
Case 2
Non-EU Resident (UK), Joint Owners
| Sale price: | 260000€ |
| Sale costs: | 12000€ |
| Purchase price: | 160000€ |
| Purchase costs: | 10000€ |
| Withholding tax (3%): | 7800€ |
| Tax Rate: | 19% |
| Total | 10820€ |
Tax calculation: (260000- 12000) - (160000 + 10000) x 19% = 18620€ - 7800€ = 10820€
Case 3
EU residents (Dutch), Joint Owners
| Sale price: | 80000€ |
| Sale costs: | 4000€ |
| Purchase price: | 80000€ |
| Purchase costs: | 8000€ |
| Withholding tax (3%): | 2400€ |
| Tax Rate: | 19% |
| Refund | -2400€ |
Tax calculation: (80000 - 4000) - (80000 + 8000) x 19% = 0€ - 2400€ = -2400€
Pricing
Capital Gains Tax for non-residents (Modelo 210)
Price per property. For 5+ owners, pricing is calculated in the checkout.
Why file with IberianTax?
Fast & simple
File your Modelo 210 in minutes, no Spanish paperwork or jargon.
Deadline reminders
Never miss a deadline. We notify you so you never risk late fees or penalties.
Claim back your refund
If the 3% withholding exceeds the tax due, IberianTax manages the refund application for you.
Accurate & affordable
Always compliant with Spanish tax law, with transparent fees far lower than gestorías.
All-in-one dashboard
Manage properties, owners, and filings from one secure dashboard
Reliable tax support
Quick answers in your language, whenever you need us.
What Our Clients Say
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Declare your Spanish property sale on time, avoid penalties, and let IberianTax handle the complexity for you