MODELO 210
Declare Rental Income from Property in Spain
Declare rental income from your property in Spain with Modelo 210. Estity guides you through income, expenses, and rental periods up to digital submission.
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Capital Gains - Modelo 210
Declare Your Sale
From purchase and sales data to completed Modelo 210 – digitally with Estity.SELL · MODELO 210
Declare Capital Gains on Property Sale in Spain
If you have sold a property in Spain as a non-resident, any potential capital gains must be declared in Spain. Estity helps you calculate the capital gains
Non-resident3% withholdingDigital declaration
Declare through Estity
Estity is registered as a Social Collaborator with the Spanish tax authority, Agencia Tributaria (AEAT), and can submit declarations digitally for our clients.
WHAT APPLIES?
How is capital gain taxed on sales in Spain?
When a non-resident sells a property in Spain, any capital gain is taxed in Spain. The capital gain is mainly calculated as the difference between an adjusted sales value and an adjusted acquisition value.
The acquisition value can include, among other things, the purchase price, certain taxes and costs from the purchase, as well as documented investments and improvements. However, regular maintenance and repairs are not considered improvements in the same way. The sales value can be reduced by costs and taxes directly related to the sale and paid by the seller.
For capital gain from the sale of property, the tax rate for a non-resident is normally 19%.
Good to know: If the property has previously been rented out, tax depreciation can affect the acquisition value. AEAT states that the minimum depreciation should be considered even if the deduction has not actually been made previously. This can increase the taxable capital gain.
Important about the 3% withholding
When the seller is non-resident, the buyer normally withholds 3% of the sale price and pays the amount to Agencia Tributaria via Modelo 211. The amount is offset against the final capital gains tax.
1 Purchase2 Sale3 Result4 Declaration
HOW IT WORKS
Declare the capital gain with Estity
Select property and owner – If you have already entered the property in Estity, we use the saved information, such as owner and purchase date.
Add the sale – Enter the sales date and sales price. Estity simultaneously shows how the mandatory 3% withholding for non-resident sellers affects the calculation.
Add costs at the sale – Fill in, for example, broker fees, legal costs, municipal plusvalía, and other costs directly related to the sale.
Complete the purchase information – Check the purchase price and add relevant costs from the purchase, such as transfer tax or VAT, notary, property register, and lawyer. Documented improvements can also be specified here.
Calculate and choose payment options – Estity calculates the capital gain and tax. Then you proceed to payment options and complete the declaration.
This is what you need to have on hand
PREPARE YOUR DECLARATION
Purchase documents
Information about when and for what amount the property was purchased.
Costs at purchase
Documentation for relevant taxes, notary, registry, and other acquisition costs.
Improvements
Documentation for investments and improvements that may affect the acquisition value.
Sales documents
Sales price, date, and costs related to the sale.
Modelo 211 / 3% withholding
Documentation from the buyer showing the amount withheld and paid to the Tax Agency.
Previous rental
If the property has been rented out, information about rental periods and depreciation may be needed.
Estimate capital gains tax
DO YOU WANT TO CALCULATE FIRST?
Do you want to get a first impression of the capital gain and the tax before you start declaring? Use our free capital gains calculator
3% WITHHOLDING
Day of sale → Within 1 month, The buyer pays 3% of the purchase price through Modelo 211. → Thereafter, The seller declares the actual capital gain through Modelo 210. → Final result, Pay any difference or request a refund of the excess amount.
3% of the purchase priceModelo 211Advance Payment
AT THE SALE
3% WITHHOLDING
What happens to the 3% withheld by the buyer?
When a property is sold by a non-resident, the buyer is required to withhold 3% of the agreed purchase price and pay the amount to Agencia Tributaria. The amount is an advance payment on the seller's final capital gains tax – not a separate 3% tax.
The buyer reports the withholding through Modelo 211 within one month from the sale and must provide the seller with documentation that allows the amount to be deducted in the seller's Modelo 210.
If the withheld amount is:
- lower than the final tax
→ the seller pays the difference.
- higher than the final tax
→ the seller can request a refund of the excess.
MODELO 210
When should the capital gain be declared?
Capital gain after a property sale has a specific deadline.
Modelo 210 must be submitted within three months after the first month from the sale date has elapsed. In practice, this means the declaration should be submitted within approximately four months from the sale.
Sale Date
→ 1 month for Modelo 211
→ then 3 months for the seller's Modelo 210
Important: The deadline for capital gain differs from both imputed income and rental income. It is calculated from the actual sale, not from the calendar year
MODELO 210
Ready to declare your sale?
Gather purchase and sale information, calculate the capital gain, and manage the 3% withholding made at the sale. Estity guides you to a completed digital declaration.
What is the capital gains tax rate for a non-resident?
Capital gains from the sale of properties are normally taxed at 19% for non-resident individuals.
Is 3% withholding the final tax when I sell?
Not necessarily. For a non-resident sale, the buyer normally withholds 3% of the purchase price as an advance against capital gains tax. The final calculation may show a further amount to pay or a potential refund.
Vad är Modelo 211
Köparen håller inne 3 % av köpeskillingen och betalar beloppet till Agencia Tributaria genom blanketten Modelo 211 inom en månad från försäljningen
What happens if 3% is more than my final tax?
If the withheld amount exceeds the final tax, the seller can request a refund of the difference through Modelo 210.
What costs can affect the capital gain?
Acquisition costs, certain taxes and fees, investments, and improvements can affect the acquisition value. Costs and taxes directly related to the sale can in turn reduce the sales value.
Are renovations considered improvements?
It depends on the nature of the work. Investments and actual improvements may be included, while regular maintenance and repairs are not treated the same way.
How does previous renting affect the capital gain?
For a property that has been rented out, the acquisition cost may need to be reduced by the minimum tax depreciation for the rental periods, even if the depreciation has not actually been claimed in previous tax returns. This can increase the taxable capital gain.
When should Modelo 210 be submitted after the sale?
Modelo 210 for the capital gain should be submitted within three months after one month has passed from the date of sale.
Is municipal capital gain the same tax?
No. Municipal capital gain is a separate municipal tax and is not the same as the state capital gains tax declared through Modelo 210.
Can Estity submit the capital gains declaration?
Yes. Estity helps you gather the documents, calculate the capital gain, and submit Modelo 210 digitally.
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