Do I withhold 3% when buying from a non-resident seller?

Yes — when you buy from a non-resident seller in Spain, you (the buyer) must withhold 3% of the price and pay it to the tax authority via modelo 211, as an advance on the seller's capital-gains tax.

It is a legal obligation on the buyer, not the seller, so it must be handled correctly at completion — your lawyer or gestoría normally manages it.

Confirm the seller's residency status early, because it changes how the money at completion is split.

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Related questions

Sources: Agencia Tributaria — retención 3%, modelo 211.

General information for people buying property in Spain — not legal, tax or financial advice. Confirm the specifics for your purchase with a qualified professional.