The 3% Retention When Selling Property in Spain as a Non-Resident (2026 Guide)

Selling property on the Costa Blanca? The buyer must withhold 3% for AEAT. Learn how Form 211 & 210 work, how to recover overpaid tax in Alicante province, and the 2026 deadlines. Expert advice from Torrevieja lawyers since 1976.

When a non-resident sells property in Spain, the buyer is legally required to retain 3% of the purchase price and pay it directly to the Spanish Tax Agency (AEAT). This is a crucial aspect of property transactions that catches many sellers by surprise.

How It Works

The 3% retention acts as an advance payment on the seller's Capital Gains Tax obligation. The buyer must file Form 211 and pay the retained amount within one month of the sale.

Can You Recover the 3%?

Yes. If your actual Capital Gains Tax liability is less than 3% of the sale price, you can apply for a refund of the difference by filing Form 210 within three months following the sale.

Important Considerations

  • The retention applies to the total sale price, not just the profit
  • Both parties have legal obligations in this process
  • Proper legal representation ensures compliance and maximizes your refund potential