Quick take
-
Goal: help you estimate your real take-home before you list.
-
What matters most: sale price, agent fee, your original purchase data, improvements, 3% withholding, CGT (19%), plusvalía.
-
What you get below: straight answers + a one-page case study.
The Top 10 Questions (no jargon, just answers)
1) Can I sell if I’m not a resident?
Yes. Residency isn’t required. You’ll pay tax under the non-resident rules.
2) What CGT rate applies in 2025?
For most non-residents it’s 19% on the net gain (treaties may tweak outcomes).
3) How do I work out the gain?
Sale price
– selling costs (agent, notary, registry, admin)
– purchase price
– original purchase taxes/fees
– documented improvements
= taxable gain.
4) What’s the 3% retention everyone mentions?
The buyer withholds 3% of the price and pays it to the Tax Office up front. It’s credited against your final CGT (you may owe more, or get a refund).
5) When do I file my return after completion?
Within 4 months (Form 210) to settle the final position or claim the refund of that 3%.
6) How long do refunds take?
Plan on 6–12 months, depending on paperwork and processing.
7) Do I pay Plusvalía municipal?
Usually yes. Since 2021 there are two methods; you can use the more favourable. It’s based on the land’s cadastral value and years owned.
8) Are agency fees deductible? What else?
Yes. Agent commission (often 3%–6% + 21% VAT), notary, registry and sale-related admin/legal fees are all deductible when calculating the gain.
9) Can I deduct renovations?
Capital improvements with invoices in your name can reduce the gain (routine maintenance does not).
10) What do notaries typically ask for on the day?
Passport/NIE, title deed, latest IBI bill, energy certificate, bank details. Some notaries may also ask for a habitation certificate.
Case Study (illustrative only)
| Item |
Amount (€) |
| Sale price |
800,000 |
| Purchase price (10 years ago) |
–400,000 |
| Purchase costs (≈10%) |
–40,000 |
| Capital improvements (with invoices) |
–30,000 |
| Agency fee (4% + VAT = 4.84%) |
–38,720 |
| Other sale costs (notary/registry/admin) |
–2,500 |
| Taxable gain |
≈289,780 |
| CGT (19%) |
–55,058 |
| Plusvalía (example) |
–8,000 |
| 3% withholding at completion |
–24,000 (advance toward CGT; later offset/refund as applicable) |
| Approx. net after tax & costs |
≈672,000–680,000 (depending on refund outcome) |
Want your 2025 net number before you list?
Email these five items in one go:
-
Estimated sale price
-
Purchase price + year
-
Expected agency fee (%)
-
Purchase taxes/fees paid at the time
-
Renovations with invoices (if any)
We’ll reply with an indicative 2025 net-proceeds breakdown including scenarios (e.g., 3% vs 5% commission, with/without improvements) so you know your likely take-home before making a decision.
About the author
María de Castro, Abogado no. 2745, Ilustre Colegio de Abogados de Cádiz. Costaluz Lawyers has been sharing practical guides with the EyeOnSpain community since 2006 and appears on the recommended lawyers lists of the UK and Ireland embassies. Updated: 19 Oct 2025.
