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Wealth and income tax
Non-residents must file a Property Tax return if they own property in Spain before 31 December of each year, regardless of the value of the property.
Capital gains taxes
The person acquiring the property, resident or otherwise, is obliged to withhold and deposit with the Treasury 3% of the agreed price, this amount having for the seller the nature of payment on account of the corresponding tax for the income deriving from this transfer.
Therefore, the purchaser will deliver to the non-resident seller a copy of the form 211 with which he/she has made the withholding, so that the latter can deduct this amount from the amount to be paid resulting from the declaration of the gain. If the withheld amount is greater than the amount payable, the refund of the surplus can be obtained.