Taxes for non-residents. Capital gains in Spain

Tax in spainCapital gain tax in Spain. This information is drawn up to inform you about the capital gains that may arise from the sales of real estate in Spain. Do not hesitate to contact our lawyers or accountants of this English speaking law firm in Marbella, Málaga, Spain for more information.

Which Spanish tax law is applicable if a non-resident sells his property in Spain?

The Spanish capital gain tax that arise from the sales of a property for non-residents is not subject to the rules of IRPF (Income tax for Natural persons) but to the rules set forth in the law on IRNR (Income tax for non-residents), so known Impuesto Sobre la Renta de No Residentes.

What is the major new introduction on taxes for non-residents in Spain?

In order to ease the free circulation of citizens within the EU and the EEE, the taxpayer who is a non-resident in Spain is allowed to be exempted from the tax on capital gains that arises from the sales of what was his habitual residence in Spanish territory provided that that sum is being reinvested into a new habitual property. Nevertheless, the obligation of the 3% remains valid.

Tax rates in Spain


The tax on the gain obtained from selling real property by non-residents without permanent establishment, whether natural persons or legal entities, shall become 20% in 2015 and 19% in 2016.

To clarify the different percentages that have existed, exist and will exist, we have drawn up a small chart.

  • Capital gains upon selling elements of your equity: the percentage varies according to the year in which it becomes payable:
Year of reference 2003-2006 2007-2009 2010-2011 2012-2014 2015 2016
Percentage 35% 18% 19% 21% 20% 19%

With regards to the capital gains, always remind the following:

  1. Elimination of monetary correction coefficients in Spain.

The application of the coefficients of update, to correct the acquisition value of the property based on the date of purchase, has been removed.


2.- The coefficient of “abatement” (abatimiento) are maintained.

In order to apply these reduction coefficients, it is stated a maximum sale price of the property in Spain of 400,000 €.

Do you wish to learn more on Tax and accounting advice for individuals and companies in Spain? click here

Do not hesitate to contact the English speaking tax advisors of our law firm in Marbella, Málaga, Spain. Arcos & Lamers Asociados, lawyers and accountants under one roof.

María Teresa Arcos, Lawyer in Marbella.

Wim Lamers, Accountant (economist) in Marbella.

  • Wim Lamers
  • Lawyers in Marbella, Property Lawyer in Marbella, Spanish Capital Gain Tax, Spanish law firm,

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