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.
FAQs
Tax on the sale of shares in a Spanish company carrying on a business activity, with no non-business property, by a Swiss tax resident
The gain is exempt from tax in Spain and is taxable in Switzerland under Article 13.4 of the Spain–Switzerland Double Taxation Agreement.
Last updated: 22/10/2026
Taxation of dividends from a Spanish trading company (with no non-business property) received by a Swiss tax resident
Swiss tax residents pay 15% Spanish withholding tax on these dividends (10% for companies holding over 25% directly), creditable in Switzerland under its domestic tax rules.
Last updated: 20/10/2026