BENIHOMES · COSTA BLANCA
Selling a Home in Alicante as a Non-Resident: Documents and Taxes
If you live outside Spain and plan to sell a home in Alicante, prepare the documents before accepting an offer. The buyer and notary will need to identify the property, its owners and charges. Completion may also require coordination with a lender, community, representative and tax adviser. This guide addresses the common case of an individual non-resident owner without a permanent establishment in Spain. A company, inheritance, joint ownership or disputed tax residence requires separate advice. To discuss marketing your home, see sell my home with BeniHomes. For a broader plan to present the home to international buyers, read our Costa Blanca selling guide.
Put the title and owner documents in one file
Gather the acquisition deed or current title, identity documents and NIE where required, cadastral reference, recent local property tax bills, registered energy certificate when applicable and utility information. Obtain a current nota simple: the Spanish government recommends checking characteristics, owner and charges in the Land Registry. If there are several owners, establish who must sign and each share. If someone will sign on your behalf, ask a notary or consulate about the specific power, its scope and formalities before agreeing dates. Not every foreign document is automatically accepted.
| Document or detail | Why it matters | Before marketing, ask |
|---|---|---|
| Deed and nota simple | Identifies ownership, property and charges | Do owners, area and annexes agree? |
| Mortgage, if any | Plans repayment and Registry cancellation | What must happen at completion and at what cost? |
| Community and IBI | Clarifies fees, extraordinary charges and local tax | Are sums or decisions outstanding? |
| Energy certificate | Required information in covered sales | Is it registered and current? |
| Cadastre and plans | Describes the home and its parts | Are there material differences? |
| Identity and authority | Enables signature and payment | Who acts, and under what powers? |
| Original purchase and costs | Prepares the seller’s tax calculation | Are supporting invoices available? |
A nota simple is informative. A repaid mortgage can remain on the register: Land Registrars explain that repayment alone does not remove the registered charge. Agree with the bank and notary how clear title will be delivered. Request evidence of community fees and agreed extraordinary charges; do not claim “no outstanding costs” without records.
Check description, energy and condition before advertising
Compare deed, Registry and Cadastre with the actual home: area, annexes, extensions, pool and use. Document differences and ask a surveyor or lawyer before fixing the marketing description. A cadastral record alone does not prove planning permission. Royal Decree 390/2021 governs energy certification and sale information. Obtain the registered certificate and label where required; do not advertise a grade estimated by the owner.
Prepare accurate photographs, description, price and handover terms. State whether furniture, parking, storage or equipment is included. Disclose any tenant or occupant before agreeing a reservation. Our villa plot and condition checklist shows questions a buyer may raise.
The 3% withholding and the seller’s gain
For a property transfer by a non-resident within the regime explained by the Spanish Tax Agency, the buyer withholds and pays 3% of the agreed consideration through form 211. This is an advance payment against the seller’s tax on the gain, not a final 3% tax on profit. The Tax Agency states that the buyer files form 211 within one month of transfer and gives a copy to the non-resident seller, who can credit the withholding against their own return. An excess may be refundable under the applicable rules.
The seller reports the sale income on form 210 as appropriate. For property disposals, the Tax Agency sets a three-month filing period after the first month following the transfer, regardless of the return’s result. Keep acquisition and disposal deeds plus documented costs so an adviser can calculate the gain under the relevant rules. Cash received after withholding is not the taxable gain. Imputed-income and rental returns can have different deadlines; do not mix them with a sale. Obtain a case-specific estimate before relying on a net-proceeds figure.
Municipal land tax and completion
The municipal land-value tax, IIVTNU or plusvalía municipal, is separate from state tax on the gain. Article 106 of Spain’s Local Tax Act generally identifies the seller as taxpayer on a sale; where the seller is an individual non-resident, it provides for the purchaser to act as substitute taxpayer under the stated conditions. Check deadlines, calculation, any absence of increase in land value and payment arrangements with the notary and the municipality where the property lies. Do not apply a standard amount to every sale.
Before signing, agree how charges are removed, who supplies each document and how proceeds are received after banking checks. Our nota simple, deposit and deed guide covers the document sequence. The after-purchase checklist helps anticipate what a buyer needs at completion. BeniHomes can coordinate marketing and document collection; tax advisers, notaries, lenders and the municipality verify matters within their responsibilities.
Is 3% always deducted when I sell?
The rule described concerns a transfer by a non-resident in the Tax Agency regime. Confirm who sells, tax residence, type of owner and the transaction’s circumstances. Do not settle tax terms from an advert alone.
Can I sign without travelling to Spain?
Representation may be possible, but the power must cover the specific act and meet the required formalities for acceptance. Check with the notary and, if relevant, consulate before signing a deposit agreement or booking travel.
Sources reviewed on 31 October 2026: Spanish Tax Agency, BOE, Spanish government, Land Registrars and Cadastre. General owner information, not an individual calculation, legal advice or sale commitment. BeniHomes supplied editorial cover; it does not depict an advertised home.