Glossary
TaxationAlso: Non-resident for tax purposes
No residente
The tax status of a seller or buyer who is not a tax resident in Spain.
A person is considered a non-resident for tax purposes if they spend fewer than 183 days a year in Spain and do not have the centre of their economic interests there. This status changes the tax regime that applies to the sale.
The non-resident seller is subject to the IRNR on their gain, has the 3% withheld at the deed and declares through the Modelo 210.
For the seller
Your resident or non-resident status determines how you are taxed on the sale, the 3% withholding and the exemptions you can claim.
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