How Spain’s 19% capital gains tax works for non-resident sellers: deductible costs, the buyer’s 3% withholding, form 210 and a worked example with real figures.

Plusvalía municipal is a Spanish local tax due on the sale, inheritance or gift of property. We explain who pays it, the two calculation methods, the deadlines and when no tax is due at all.

One co-owner takes the whole property and compensates the other. In the Valencian Community that means 1.4% stamp duty instead of 9% transfer tax — but the 3% withholding and the mortgage catch people out.

Buying a new-build off-plan in Spain means paying 20-40% before the home exists. Spanish law requires every euro to be guaranteed by a bank or insurer – here is how to check that the protection is really in place.

Spain levies an annual wealth tax that also reaches non-resident owners. How the property is valued, why the €700,000 allowance applies per person, and what the Valencian Community’s new €1,000,000 minimum means for Costa Blanca owners.

Order HAC/623/2026 changes the Modelo 210 calendar: imputed income for 2026 must be filed between 1 April and 31 December 2027. Q4 2026 rental income also moves to April 2027. Full explanation with deadline table and worked examples, verified against official sources.