Rental Income Tax

When a non-resident sells a property in Spain, the capital gain is taxable under IRNR — the Spanish Non-Resident Income Tax. The gain is calculated as the difference between the original purchase price and the sale price, adjusted for documented acquisition and disposal costs. By law, the buyer is required to withhold 3% of the purchase price as a down payment toward your final tax liability. If you have overpaid, you can apply for a refund; if the gain is higher than expected, you pay the difference. This calculator provides the complete picture before you sign any documents — ensuring you arrive at the notary fully prepared.