Germans Selling Property in Spain: Tax & 3% Withholding 2026

If you are a German tax resident selling Spanish property, the buyer must withhold 3% of the sale price (Modelo 211) as a tax guarantee. You must file the Modelo 210 capital gains return within 4 months of the notary deed date.

Capital gains taxation

As an EU resident, you pay 19% on the capital gain (sale price minus acquisition cost, with possible updating coefficients). If the 3% withholding exceeds your final tax liability, you are entitled to claim a refund of the excess.

• Withholding: 3% of the sale price, paid by the buyer to AEAT
• Modelo 210 deadline: 4 months from the date of the notary deed
• EU tax rate: 19% on the net gain
• Germany-Spain DTA: prevents double taxation via credit in Germany

Related guides

• German sellers guide
• Capital gains tax in Spain
• 3% withholding refund
• 2026 deadlines calendar

SpainTaxForm calculates your gain, files Modelo 210 and manages the 3% refund where applicable.

Sources

• 1AEAT — Non-resident capital gains
• 2BOE — Law 41/1998 on IRNR
• 3Germany-Spain Double Taxation Agreement