Selling an apartment in Murcia while residing abroad

Essential prior documentation

1. NIEIt is a personal and permanent number: it does not expire. If you do not have one, you can apply for it at the consulate or in Spain (art. 205 of RD 1155/2024).
2. Power of attorney granted at the Spanish consulate or before a notary in your country. If your country is a party to the Hague Convention, it bears an apostille; if not, legalization. The translation, as indicated by the Spanish notary.
3. Account at a Spanish bank: recommended, not mandatory. Payment can also be made to an account abroad.
4. Tax Residency Certificate from your country. It is used to apply the double taxation treaty and, if you reside in the EU or EEA, the reinvestment exemption.

Taxation of the non-resident seller

• 3% Withholdingthe buyer deducts it from the price and pays it using Form 211 within one month. If they do not, the property remains subject to payment (Art. 25.2 of the TRLIRNR).
• Non-Resident Income Tax at 19% on the gain, whatever their country (art. 25.1.f of the TRLIRNR). You file Form 210 within the 3 months following the end of the month after the sale, even if it results in a refund. If the withholding exceeds the tax due, the difference is refunded; if it does not cover it, the remainder is paid.
• Plusvalía municipal (municipal land value tax): with a non-resident seller, the buyer pays it as a substitute for the taxpayer (art. 106.2 of the Local Finance Act). In practice, it is deducted from the price.
• Exemptions: the reinvestment in primary residence relief only applies if you reside in the EU or the EEA (Seventh Additional Provision of the TRLIRNR); residents of the United Kingdom are excluded. The over-65s relief does not apply to non-residents (DGT ruling V2530-25).
• Imputation of income: for each year the property remains unrented, an annual Form 210 must be filed, including the year of sale on a pro-rata basis. It is advisable to be up to date before selling. 2026 income is declared from April 1 to December 31, 2027 (Order HAC/623/2026).
• Double taxationSpain taxes the sale because the property is located here. Double taxation is eliminated in your country of residence, depending on the treaty it has with Spain.

What is signing day like without traveling?

1. The attorney-in-fact goes to a notary office in Murcia with the documentation.
2. The buyer pays the price less the 3% withholding and the municipal capital gains tax, which he pays.
3. The deed is signed and the notary provides a simple copy.
4. The money arrives in the account you indicate, in Spain or abroad.
5. We are sending you a scanned copy and, if you wish, the originals by courier.

Specific foreign costs

Added to the usual sales expenses are: the power of attorney (consular or with apostille), translation if required by the notary, the filing of Form 210, and the international transfer. The amount depends on each notary, agent, and bank. We provide you with the complete breakdown before starting.

Key terms

Read before starting: power of attorney, non-resident, NIE y plusvalía municipal (municipal tax on the increase in urban land value).

How do we coordinate it at Promurcia?

We work with notaries accustomed to acting under power of attorney and with agencies specializing in non-residents. Communication by email and video call with flexible hours (UTC ± 6). We provide you with a single schedule with deadlines per milestone and a final numerical simulation with the estimated withholding and IRNR liability. Before starting the process, Request a free valuation to find out the current value of your property from abroad.