Selling property in Spain as a Pole: taxes and formalities in 2026
Selling a property in Spain as a Pole involves several taxes and deadlines that are worth knowing even before signing the contract. Below we answer the most common questions, using the rules described by the Spanish tax authority (Agencia Tributaria). We described the taxes on purchase separately in the article How much does buying a property in Spain cost, and the whole purchase process in the guide The property purchase procedure in Spain step by step.
In brief
- A non-resident pays 19% tax in Spain on the profit from a sale.
- The buyer must withhold 3% of the sale price and pay it to the Spanish tax office (form Modelo 211) within a month of the transaction.
- The seller files the Modelo 210 return within about 4 months of the sale.
- The municipal tax plusvalía municipal is paid separately, within 30 working days of the notarial deed.
- The tax is calculated on the profit, so purchase costs and improvements reduce the base.
What tax does a Pole pay who sells a property in Spain?
If you do not live in Spain permanently, you are a tax non-resident there and pay 19% on the profit from the sale of the property. According to the Spanish tax authority, the rate is the same for all non-residents, regardless of country. The tax is calculated on the profit, that is, on the difference between the sale price and the acquisition value.
What counts as costs and reduces the profit?
The acquisition value includes the purchase price, the costs connected with the purchase (including the notary, the register, the agent’s commission, the tax paid on purchase) and expenditure on permanent improvements to the property. It is worth keeping the invoices and deeds from the purchase. Ordinary maintenance repairs usually do not increase the acquisition value.
What is the 3% withholding and who pays it?
The buyer is obliged to withhold 3% of the agreed sale price and pay it to the Spanish tax authority on form Modelo 211 within a month of the transaction. It is an advance on your tax, not an additional cost: the amount is settled in the Modelo 210 return. The buyer pays this 3% to the tax office on behalf of the seller, which is why the price the seller receives is reduced by this amount.
By when must the Modelo 210 return be filed?
Within three months after the end of the month following the date of the transaction, that is, about 4 months in total from the sale. In the return you settle the actual tax on the profit and credit against it the 3% withholding already paid. Given these deadlines, it is worth engaging a tax representative.
What is plusvalía municipal?
It is a municipal tax on the increase in land value, paid by the seller. It is calculated using one of two methods (from the cadastral value of the land or from the actual gain), and the taxpayer pays the lower amount. The return is filed within 30 working days of the sale. The maximum municipal rate is 30%. If the sale resulted in a loss, plusvalía is not due.
Do I need a lawyer when selling?
Yes. As with a purchase, we recommend an independent lawyer who represents only you. They will check the documents, prepare the transaction and help with the returns. We have established contacts with Polish-speaking lawyers on every coast.
Does World Residence help with selling?
We have been supporting Polish-speaking clients in Spain since 2010, and we have worked in the real estate sector since 1998. Contact us and we will advise how to prepare the sale.
The information is general and is not tax advice. It is worth confirming rates and deadlines with an adviser before the transaction.
Updated: 13 October 2026. Sources: Agencia Tributaria.
Main photo: P4K1T0 (CC0) — Wikimedia Commons.
