Tax Law · Spain
Find a capital gains tax lawyer in Spain
Tax follows the asset, not the airport. Whether you are selling Spanish property, cashing in shares or closing a cross-border estate, what you owe depends on your residence status and on how the transaction was documented. We match you with a Spanish tax lawyer who works with these questions every day.
- Resident and non-resident positions reviewed before you sign
- A lawyer registered with a Spanish Colegio de la Abogacía
- Free matching, no obligation, first reply usually in 24–48 hours
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Overview
Tax on gains in Spain: the practical picture
Selling a property, receiving a dividend or disposing of shares in Spain can trigger a tax bill that follows you across borders. Spanish rules on capital gains interact with residency status, the Non-Resident Income Tax regime and the way a transaction is documented before a notary and then registered. Getting the sequence wrong — or missing an administrative deadline — can turn a straightforward disposal into a formal dispute. On this page you can see how the Spanish system actually works, from the courts that hear tax claims to the rules that govern who may practise law here. Then tell us about your situation and we match you, free of charge, with a capital gains tax lawyer in Spain who handles cases like yours.
Spain in practice
The Spanish framework behind capital gains and tax disputes
Spain is a civil-law country where comprehensive codes and specific tax statutes set the framework, and where a single ordinary judiciary hears disputes. The points below come from official Spanish sources and describe the backdrop to any capital gains matter involving Spain.
Which courts hear a tax dispute
Tax matters belong to the contentious-administrative order. A first-instance challenge is heard by the Contentious-Administrative Courts; appeals go to the High Court of Justice of the Autonomous Community, and cassation lies to the Supreme Court in Madrid. Spanish judicial power is unified, and Supreme Court jurisprudence unifies the interpretation of the law.
Non-resident rates under the IRNR
Non-residents with Spanish-source income are taxed under the Non-Resident Income Tax (IRNR, Royal Legislative Decree 5/2004). Income earned without a permanent establishment is taxed at 24% for residents of non-EU/EEA countries and 19% for EU/EEA residents where there is an effective exchange of tax information. Capital gains, dividends and interest are generally taxed at 19%.
The notarial deed and the Land Registry
A transfer or encumbrance of Spanish real property requires a public deed (escritura pública) before a notary in order to be registered. The Property Registry follows the folio real system, tracing rights property by property, and registration carries a presumption of accuracy and protects third parties acting in good faith. Since the 2024 reform the Registry is managed electronically.
Who may advise you in Spain
Membership of a Colegio de la Abogacía is compulsory to practise law in Spain, and registration with one Colegio is enough to act throughout the country. Qualification requires a law degree, the Máster de Acceso a la Abogacía or an equivalent course, and the state aptitude examination under Law 34/2006. In civil and commercial litigation an abogado and a procurador generally act together.
What a Spanish case costs
A court fee (tasa judicial) applies in the civil and contentious-administrative orders, but only legal persons pay it; natural persons are exempt under Law 10/2012. Lawyers’ fees are freely agreed, with non-binding guideline criteria published by the bar associations. Free legal aid under Law 1/1996 is available where household income stays within the IPREM-linked thresholds.
Property, marriage and succession
Regional civil law matters for asset transfers. In territories governed by the common Civil Code the default matrimonial regime is the sociedad de gananciales, while Catalonia, the Balearic Islands and the Valencian Community apply separation of property. Succession restricts testamentary freedom through the legítima, reserving two-thirds of the estate for descendants, although Regulation 650/2012 lets a testator elect their national law.
Key time limit — Tax Law
Inheritance tax filing and payment — 6 months from death. Relevant to cross-border estates, where a property transfer and its tax consequences are settled in the same period.
All country data on this page is drawn from official Spanish sources (BOE, Agencia Tributaria, CGAE) and the European e-Justice Portal, consulted for this page.
- European e-Justice Portal – National justice systems: Spain
- Estatuto General de la Abogacía Española (Royal Decree 135/2021)
- Consejo General de la Abogacía Española (CGAE)
- Spanish Tax Agency – Non-Resident Income Tax rates
- Spanish Civil Code and related legislation (BOE)
- Law 1/1996 on free legal aid (BOE)
- Inheritance and Gift Tax Act (BOE)
- Regulating Law of the Social Jurisdiction (BOE)
- Law 39/2015 on common administrative procedure (BOE)
Common problems
Where capital gains cases in Spain get complicated
Most enquiries we receive begin with one of these three situations.
You are unsure which regime applies
Resident, non-resident, EU or non-EU: the rate and the filing can shift with your status. Without a clear reading of the Non-Resident Income Tax rules, a disposal may be declared under the wrong heading.
A tax agency letter arrived with a deadline attached
An assessment from the Spanish tax agency carries short windows — often one month — before the position is settled. Missing that window can shut the cheapest route to a correction and leave only the courts.
The transaction crossed a border
You bought, sold or inherited Spanish property while living abroad, and the notarial deed, the Land Registry entry and the tax return no longer tell the same story.
Why use the service
What the matching service gives you
You describe the problem once; we do the filtering.
Practising status verified
Every lawyer in the network is registered with a Spanish Colegio de la Abogacía, which is compulsory in order to practise law in Spain under the Estatuto General de la Abogacía Española.
Knowledge of the Spanish tax route
Your lawyer knows how an assessment is challenged before the contentious-administrative courts, and when a case escalates to the High Court of Justice or the Supreme Court in Madrid.
One case, one contact
A single professional can coordinate the notarial deed, the Land Registry entry and the tax filing, so you are not managing three separate processes in a language you may not speak.
Clear costs from the outset
Fees in Spain are freely agreed between lawyer and client, with no binding official tariffs, so you can request a written estimate before work starts and compare it with the bar’s guideline criteria.
Cross-border matters
Selling or inheriting in Spain from elsewhere?
A Spanish asset often sits behind a foreign tax residency, a foreign will or a foreign bank account. We work with lawyers across Europe so that both sides of the transaction can be read together.
Questions
Capital gains in Spain: frequently asked questions
How do I find a capital gains tax lawyer in Spain?
Describe the asset, your country of residence and what has happened so far. We match you with a capital gains tax lawyer in Spain whose practice covers the relevant tax route and, where a dispute is already open, the contentious-administrative courts. Matching is free and you are under no obligation to instruct anyone.
What rate applies to capital gains for non-residents in Spain?
Non-residents pay Spanish tax under the IRNR regime. Capital gains, dividends and interest are generally taxed at 19%. For income earned without a permanent establishment the rate is 19% for EU/EEA residents where there is effective exchange of tax information and 24% for other countries. Non-resident owners must also declare deemed income on unrented property.
Can a lawyer based in Madrid or Málaga act on a matter elsewhere in Spain?
Yes. Membership of a single Colegio de la Abogacía — that of the lawyer’s sole or principal professional domicile — is sufficient to practise throughout the national territory, so your lawyer’s registered office does not have to sit in the city where the asset is located or the court hears the case.
How long do I have to challenge a decision by the Spanish tax agency?
Administrative appeals such as the recurso de alzada or recurso de reposición must generally be filed within one month. If that route does not resolve the matter, the case can move to the contentious-administrative courts, with appeals before the High Court of Justice and cassation before the Supreme Court. Confirm your exact notification date with your lawyer.
Do I need a notary to sell property in Spain?
In Spain the transfer or encumbrance of real property requires a public deed (escritura pública) executed before a notary in order to be registered in the Property Registry. The notary verifies identity and capacity and controls legality, and registration gives the buyer protection against third parties acting in good faith.
What does a capital gains tax lawyer in Spain cost?
There are no binding official tariffs: lawyers’ fees are freely agreed between lawyer and client, and the bar associations publish only non-binding guideline criteria. Ask for a written estimate before you instruct. If a dispute reaches the contentious-administrative order, note that natural persons are exempt from the court fee (tasa judicial).
Next step
Speak to a Spanish tax lawyer about your gains
Tell us what you sold, where you live and what the Spanish tax agency has told you so far. We will match you with a lawyer who handles capital gains matters in Spain, and you decide whether to go ahead.