Selling a Property in Marbella

The Selling Process, Broadly

While every sale differs, selling a property in Marbella typically involves:

1. Preparing documentation — title deed, energy performance certificate, up-to-date community fee payments, and confirmation of any outstanding mortgage or charges
2. Agreeing terms with a buyer — usually via a reservation and then a private purchase contract, mirroring the buyer's side of the process
3. Completion before a notary — signing the deed of sale and receiving payment
4. Post-sale tax filings — declaring the sale and settling any remaining tax liability

See Conveyancing in Marbella for how these stages compare to the buyer's side of a transaction.

The 3% Non-Resident Retention

If the seller is not a Spanish tax resident, the buyer is legally required to withhold 3% of the agreed sale price and pay it directly to the Spanish Tax Agency (Agencia Tributaria) at completion, using Modelo 211. This isn't an additional tax — it's an advance payment against the seller's eventual capital gains tax bill.

The seller then has a window (commonly around four months) to file Modelo 210, declaring the actual gain. If the 3% withheld is more than the tax owed, the difference can be reclaimed — though refunds can take several months to process. If it's less, the seller pays the balance.

Capital Gains Tax

Non-resident sellers are generally taxed at a flat rate on the gain, with the applicable rate depending on residency (EU/EEA residents and, under the current UK-Spain arrangement, UK residents, are typically taxed differently than non-EU residents more broadly). Spanish tax residents are taxed under progressive rates instead.

The taxable gain is calculated as the difference between the sale price and the original purchase price, adjusted for certain allowable costs — such as acquisition taxes, notary and registry fees, and qualifying improvements. Routine maintenance generally doesn't count toward this adjustment.

Because rates and allowable deductions can change, and because individual circumstances (residency status, how long the property was held, reinvestment plans) significantly affect the final figure, this is an area where confirming your specific position with a lawyer or tax advisor before signing a sale contract is particularly worthwhile.

Ongoing tax obligations that apply while you still own the property — such as non-resident income tax on imputed or rental income — are covered separately on our Non-Resident Income Tax in Spain page.

Plusvalía Municipal

Separately from capital gains tax, sellers are typically liable for plusvalía municipal — a local tax on the increase in land value during ownership, set by the municipality rather than at a national rate. It applies regardless of the seller's residency status.

What Sellers Often Need

• A NIE number, if not already held. See NIE Number: What It Is and How to Get One
• An up-to-date energy performance certificate, without which a sale generally cannot be completed
• Confirmation of any outstanding mortgage, so it can be cancelled at or before completion
• Power of attorney, if you can't be present for signing. See Power of Attorney for Property Purchases

Reviewed by María Fernández López

Spanish Property Lawyer · 12+ Years Experience

Reviewed: 19 August 2026

María Fernández López is a Spanish property lawyer with over 12 years of experience in real estate transactions on the Costa del Sol. She reviews guide content on this site for legal accuracy but does not represent Property Lawyer Marbella as a law firm and is not responsible for legal advice provided by independent law firms listed in the directory.

This page is general information about property law topics in Marbella. It is not legal advice, and Property Lawyer Marbella is not a law firm.