I am a non-resident and want to sell a property in Barcelona

If you own a property in Barcelona and live outside Spain, selling it means coordinating documents, contracts and taxes. LetsBarcelona Advisory can support you from valuation and preparation through to signing. If travelling is difficult, we may also be able to act under a power of attorney.

How the capital gain is calculated for IRNR

A non-resident who sells property in Spain must declare the capital gain under Non-Resident Income Tax (IRNR) using Form 210. Broadly, the gain is the difference between the sale price and the acquisition price, adjusted for expenses and improvements that the rules allow. Not every expense qualifies, and depreciation or other adjustments may affect the result.

The current tax rate on this gain is 19%.

A simple example

• Purchase price: €200,000
• Purchase expenses: €30,000
• Sale price: €400,000
• Sale expenses: €20,000

In this simplified example, the gain is €150,000 (€400,000 − €20,000 − €200,000 − €30,000), and the IRNR charge is €28,500 at 19%. The actual calculation depends on the supporting documents and the circumstances of the acquisition.

The 3% withholding does not replace your tax return

The buyer must withhold and pay 3% of the sale price using Form 211. In the example, that is €12,000. It is an advance payment credited against the tax due on the gain. With the figures above, €16,500 would remain payable. If the withholding exceeds the final tax, you can request a refund of the excess. You still need to declare the gain.

Municipal capital gains tax

Barcelona’s tax on increases in urban land value also needs attention. On a sale for consideration, when the seller is an individual who is not resident in Spain, the buyer acts as the substitute taxpayer before Barcelona City Council. Calculate the potential cost and agree how it will be handled before settling the sale price.

If you inherited the property

Before selling, you need to complete the inheritance formalities and establish your title. The process depends on factors such as the deceased person’s and heir’s residence, family relationship, any will and the applicable taxes. We can help with the inheritance and then the sale. If renting is a better option, we can assess that separately.

Official sources

• Spanish Tax Agency: capital gains on property transfers
• Spanish Tax Agency: buyer withholding and Form 211
• Barcelona City Council: municipal capital gains tax ordinance