How do I get back the 3 % retained when I sold my Spanish property?

A refund only comes if you ask

The tax office does not repay the retention automatically. The money stays with the Agencia Tributaria until you file a Modelo 210 for the capital gain showing that your real tax is lower than the 3 % withheld. Many sellers who sold at a loss or with a small gain never claim, and simply lose the difference.

The return must be filed within three months after the end of the month the buyer had to pay the Modelo 211. Miss that window and the claim gets harder, with possible late-filing consequences.

Two examples

Small gain. You sell for 250,000 €. The buyer retains 7,500 €. Your gain, after costs and improvements, is 20,000 €, so the tax at 19 % is 3,800 €. You claim 7,500 − 3,800 = 3,700 €.

Loss. You sell for 180,000 € a flat that cost you 195,000 € with all purchase costs. There is no gain and no tax. The whole retention of 5,400 € can be reclaimed.

The capital gains simulator shows in seconds whether you are likely to be owed money.

What to file with the claim

The return needs to prove both the gain and the retention:

• the purchase deed and the invoices for purchase costs;
• invoices for improvement works, with proof of payment;
• the sale deed and the selling costs (agency, lawyer, certificates);
• the Modelo 211 paid by the buyer;
• a certificate of tax residence from your home country, which confirms your non-resident status and is often requested;
• your NIE and the bank details for the refund.

Missing invoices are the main reason refunds are reduced. Gather them before you sell, while the agency and the notary are still at hand.

Expect it to take time

Refunds of the retention are frequently checked before payment, and the processing period is often long. The tax office may send a request for documents; answer it within the stated deadline, since silence can lead to the refund being refused. If you receive such a letter, our page on an AEAT letter explains how to respond.

Owing tax rather than a refund? The same return is used to pay the balance; see what the 3 % retention is.