TaxationAlso: Impuesto sobre la Renta de no Residentes, Non-Resident Income Tax

IRNR

Spanish tax on the gain made by a non-resident seller (19% for the EU/EEA).

The IRNR is the tax on the property gain of a non-resident seller in Spain. For a resident of the European Union or the EEA, the rate is 19% on the net gain (sale price less selling costs, minus the acquisition value plus purchase costs).

It is declared through the Modelo 210, against which the 3% already withheld at the deed is offset.

For the seller

The taxable base is not the price but the gain: the more acquisition costs and improvement works you can document, the lower the tax.