Imputed Income Tax & Capital Gains Tax in Spain Capital Gains Derived from the Sale of Property

Tax is payable when the wealth of an individual is increased as a result of the sale of a property. In general, the amount upon which the tax rate is payable is the resultant amount from deducting the cost of acquisition from the price of sale.

The time-period within which the tax must be paid is three months from the final date on which the purchaser must pay the 3% non-resident retention to the tax office (one month from the date that the deeds were signed) i.e 4 months from the date that the deeds are signed, using Form 211.

The rate of tax payable is 21% for the 2014 period and 20% in 2015.

Related Services

20 Lawyers Offering Non-Resident Property Tax (IRNR) Services in Spain

Testimonials for our Non-Resident Property Tax (IRNR) service
  • Bart Cuyvers
    Bart Cuyvers, Belgium

    The service we received was perfect!


    Dec 20, 2017
  • Nada Fairris
    Nada Fairris, Fuengirola

    100% Responsive, understanding, value for money, approachable, professional and very efficient.


    Thank you Ana Belèn.


    Sep 01, 2017
  • Laura Waites
    Laura Waites, UK

    Communication was fluid and time was always taken to clarify anything we needed. The process would have been quite stressful without the support and timely responses from Cristina.


    I would highly recommend to anyone buying a property in Spain.


    Mar 08, 2016
Send Your Enquiry
Are there public holidays?

Enquiry sent. Thank you!

Please fix errors