Capital gains

As a general rule, any change in wealth in Spain must be taxed. Depending on the double taxation agreement with your country, there will be transactions that will be taxed in Spain or not, but as a general rule, any sale of real estate is subject to taxation.

At the time of the sale of a property, when you go to the notary’s office to carry out the sale, you will see that a withholding tax is levied on the tax payable. Even so, all your tax obligations have not been fulfilled, as in the following days you will have to declare the transaction, the non-resident capital gain, with the possibility of requesting a refund of the overpaid tax, if applicable.

Whether you are planning to sell or buy a property in Spain, it is essential to have the correct tax planning in order to reduce the tax cost of the operation. Rely on us for optimal planning and thus reduce your tax bill while complying with all legal and fiscal requirements.

Disclaimer

These questions and answers have been prepared by analysing specific cases that may not be of generic application, therefore, if you want personalised advice, please contact us, as the resolution of these questions may not be applicable to your specific case and may lead to a harmful result or contrary to the legal system. The company is not responsable for the content of the questions and answers, as a tax study must be carried out for each specific case in order to make decisions.

FAQs

It is exempt from taxation in Spain, and must be taxed in Switzerland in accordance with the terms of Article 13.4 of the Double Taxation Convention.

Date of update: 15/03/2022

  • If the shareholder is a natural person, the taxation and withholding in Spain will be 15%. Tax to be deducted in the country of origin on the basis of its internal tax system.
  • If the shareholder is a corporate, the tax and withholding tax in Spain will be 15% (or 10% if more than 25% of the Spanish company is directly owned). Tax to be deducted in the country of origin on the basis of its internal tax system.

Date of update: 15/03/2022

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