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The NIE (Número de Identidad de Extranjero) is a tax identification number assigned to non-Spanish nationals required for buying property, opening bank accounts and signing contracts in Spain.
If you spend more than 183 days in Spain during a calendar year, you are considered a tax resident. Spain also considers the centre of your economic interests and family ties.
When a non-resident sells property in Spain, the buyer must retain 3% of the purchase price and pay it to the Spanish Tax Agency as an advance on Capital Gains Tax.
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