All articles in the Real Estate Taxation category on our real estate blog
You sell for €294,000 what you bought for €180,000, and the taxable gain is not €114,000 but €80,567. How non-resident capital gains tax is calculated in 2026, which costs add and which deduct, which invoices the Spanish tax office accepts, and why the 24% rate everyone talks about does not apply to the sale.
The buyer withholds 3% of the price and pays it over on Form 211 within a month of the deed; you declare the gain on Form 210 within four months and claim back the excess. Exact deadlines, a euro-by-euro case, what happens if the buyer fails to withhold, how long refunds really take and what to do when you sell at a loss.
What a Spanish residential tenancy really commits you to, how much deposit a landlord can ask for, and why the income-tax relief fell from 60% to 50% in 2024. With a worked example for a two-bedroom flat in Fuengirola and what non-resident owners actually pay.
Taxes when buying property in Andalusia in 2026: 7% ITP on resales, 10% VAT plus 1.2% AJD on new builds, reduced rates and the hidden costs.