If you are a non-resident selling a property in Sitges or anywhere in Spain, the process has a few extra steps — most importantly the 3% retention. Here is what to expect and how to get back any overpaid tax.
The 3% retention
At completion the buyer is legally required to withhold 3% of the sale price and pay it to the tax authority (Modelo 211) as an advance against your capital gains tax. You receive 97% of the price at the notary.
You then file Modelo 210 within four months to settle: if your real liability (19% of the gain) is less than the 3% withheld, you reclaim the difference; if more, you pay the balance.
Your capital gains tax
Non-residents pay a flat 19% on the gain — the sale price less the purchase price and allowable costs such as the agent’s commission and plusvalía.
Plusvalía and other costs
You still pay the municipal plusvalía to the Ajuntament, the agent’s commission and any legal fees. Budget for these in your net-proceeds calculation.
Paperwork and power of attorney
You will need a valid NIE, up-to-date tax compliance and the property documents. Many non-residents complete by power of attorney without travelling, with a lawyer acting on their behalf.
| Step | What happens |
|---|---|
| At completion | Buyer withholds 3% and pays it via Modelo 211 |
| Within 4 months | Seller files Modelo 210 to settle the capital gains tax |
| Reclaim | If your liability is below the 3%, reclaim the difference |
| Plusvalía | Still payable to the Ajuntament |
| NIE | Required in order to sell |
Related guides
Selling property in Sitges · Capital gains tax · Plusvalía · Selling in Spain.
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Frequently asked questions
What is the 3% retention when selling as a non-resident in Spain?
The buyer withholds 3% of the sale price at completion and pays it to the tax authority (Modelo 211) as an advance on the non-resident seller’s capital gains tax. You receive 97% at the notary.
How do I reclaim overpaid retention?
You file Modelo 210 within four months of the sale. If your actual capital gains tax (19% of the gain) is less than the 3% withheld, the difference is refunded; if it is more, you pay the balance.
How much capital gains tax do non-residents pay in Spain?
A flat 19% on the gain — the sale price less the purchase price and allowable costs (agent’s commission, plusvalía and qualifying improvements with invoices).
Can I sell my Spanish property from abroad?
Yes. Many non-residents complete by power of attorney without travelling, with a lawyer acting on their behalf. You will need a valid NIE and the property documents.