Selling a property in Marbella, Estepona, or anywhere along the Costa del Sol without being a resident in Spain involves an important tax rule that many owners only discover at the notary’s office: the buyer will withhold part of the price before you receive the sale proceeds. That withholding is just one piece of the full tax picture, and there are other municipal costs worth reviewing before signing so the sale doesn’t get delayed.
👉 Are you thinking of buying a house in Spain as a foreigner? Find out which procedures vary depending on your nationality, how to manage the purchase remotely, and what you should check before signing. Read it in our latest article.
What Taxes Does a Non-Resident Pay When Selling in Andalusia?
The three key elements are the Non-Resident Income Tax (IRNR), the 3% buyer withholding, and the municipal capital gains tax (plusvalía municipal). We already explained in detail how each one works, including the reinvestment exemption, in our guide on taxes when selling a property in Spain as a non-resident. Here we focus on what’s added when the property is in Andalusia.
Non-Resident Income Tax (IRNR)
The IRNR taxes the difference between the purchase price and the sale price, at 19% for residents of the European Union, Norway, Iceland, or Liechtenstein, and 24% for everyone else, according to the current rates set by the Spanish Tax Agency. It is filed through Form 210. If you sold your primary residence and you are a resident of one of those countries, you may be exempt if you reinvest the amount in a new primary residence within the following two years: the full requirements are in the article linked above.
3% Withholding on the Sale
When you sell as a non-resident, the buyer withholds 3% of the price and pays it to the Tax Agency through Form 211, as a guarantee that the tax will be paid. If that withholding ends up being more than your final tax liability, you can request a refund of the excess by filing Form 210.
Municipal Capital Gains Tax (Plusvalía Municipal) in Andalusia
Each Andalusian municipality sets its own plusvalía rates. Estepona, Marbella, and Málaga city may apply different coefficients to the same increase in land value, so it’s best to request an estimated amount from your local council before closing the transaction, not after.
What to Check Before Signing the Sale
In addition to the three taxes, there are costs that can come up on the day of signing if you haven’t reviewed them beforehand.
Property Tax (IBI) Up to Date
The Property Tax (IBI) receipt for the current year corresponds to whoever owned the property on January 1, but that doesn’t mean you have to cover the full amount if you sell mid-year. The Civil Chamber of the Supreme Court, in its ruling 409/2016 of June 15, established that, unless otherwise agreed, you may pass on to the buyer the proportional share corresponding to the time each party held ownership. This is a civil doctrine between the parties: the council will still issue the bill to whoever was listed as the owner on January 1, so it’s advisable to put the split in writing in the contract.
Homeowners’ Association Fees Up to Date
If the property is in a development or building with a homeowners’ association, request a certificate confirming all payments are up to date before signing. Outstanding community debt can stall the transaction at the last minute.
The waste collection fee or other municipal charges linked to the property should also be settled. The buyer or notary will usually ask for proof of these payments.
If the property has any pending urban planning charges, for example from a subdivision procedure or unfinished construction work, it’s best to identify them early, as they can affect the price or the feasibility of the sale.
Why Work with a Real Estate Agency Specializing in Estepona
Coordinating the IRNR, the withholding, the plusvalía, and these preliminary costs with your lawyer, your tax advisor, and the buyer is exactly the kind of work we do every day. At Cabanillas Real Estate, we have over six decades of experience managing sales for non-residents in Estepona and the Costa del Sol, and we coordinate every tax and legal step so the transaction reaches signing without surprises.
Need Help Selling Your Property in Andalusia?
If you own a property in Andalusia and are considering selling it as a non-resident, tell us where you are in the process and we’ll let you know which taxes and costs apply in your case. Contact us and we’ll review it together.
Si tienes consultas puedes contactar en sales@cabanillasrealestate.com
- What nobody explains about buying a house in Spain as a foreigner - July 21, 2026
- Taxes When Selling a Property in Andalusia as a Non-Resident - July 14, 2026
- Living in Estepona: Quality of Life on the Costa del Sol - June 23, 2026
