Have you sold a home in Spain as a non-resident?

If you are a citizen of the European Union, you do not reside in Spain for tax purposes and you have sold a second-hand home, you must pay taxes for the Non-Resident Income Tax (IRNR) at the fixed rate of 19% on the profit obtained.

But attention: The law allows you to deduct certain expenses, thus reducing the tax base on which the tax is calculated.

What expenses can you deduct?

According to the Articles 35 and 36 of Law 35/2006 on Personal Income Tax, you can deduce:

🔹 Acquisition costs (Art. 35.1.b LIRPF):

Property Transfer Tax (ITP)

Notary, Registry

Legal fees related to the purchase

🔹 Transmission costs (Art. 35.1.a LIRPF):

Real estate commission

Notary (if paid by the seller)

Municipal capital gains tax (IIVTNU)

Certificate and administration costs

🔹 Documented improvements (also Art. 35.1.b):

Renovations that increase the value of the property (minor repairs not included).

 

Real example managed by Asset Lighthouse:

Sale price: 265.000 €

Previous purchase: 200.000 €

Deductible expenses: 30.855 €

Net profit: 34.145 €

Tax (19%): 6.484 €

Withholding applied (3%): 7.950 €

Result: Refund of €1,466 through Form 210


🧑‍⚖️ Con Asset Lighthouse vendes con tranquilidad jurídica
At Asset Lighthouse we not only mediate in sales:

🔐 We protect you legally and fiscally throughout the entire process.
We offer a comprehensive legal service which includes:

Drafting of contracts and notarial supervision

Calculation of capital gains and tax settlement

Presentation of the Model 210 and returns management

Personalized attention in your language

Have you sold or are you thinking of selling? Contact us and we will help you