{"id":579,"date":"2021-04-16T13:48:41","date_gmt":"2021-04-16T13:48:41","guid":{"rendered":"https:\/\/netlex.es\/?p=579"},"modified":"2021-07-29T12:02:19","modified_gmt":"2021-07-29T12:02:19","slug":"belastingdruk-voor-een-natuurlijk-persoon-bij-de-verkoop-van-een-woning-in-spanje","status":"publish","type":"post","link":"https:\/\/netlex.es\/en\/belastingdruk-voor-een-natuurlijk-persoon-bij-de-verkoop-van-een-woning-in-spanje\/","title":{"rendered":"Tax incidence for a natural person in the sale of a property in Spain."},"content":{"rendered":"<div id='av_section_1'  class='avia-section main_color avia-section-default avia-no-border-styling  avia-bg-style-scroll  avia-builder-el-0  el_before_av_textblock  avia-builder-el-first   container_wrap sidebar_right' style='background-color: #750100;  '  ><div class='container' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-579'><div class='entry-content-wrapper clearfix'>\n<div  style='padding-bottom:10px; color:#ffffff;' class='av-special-heading av-special-heading-h1 custom-color-heading blockquote modern-quote modern-centered  avia-builder-el-1  avia-builder-el-no-sibling  '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Tax incidence for a natural person in the sale of a property in Spain.<\/h1><div class='special-heading-border'><div class='special-heading-inner-border' style='border-color:#ffffff'><\/div><\/div><\/div>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap sidebar_right' style=' '  ><div class='container' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-579'><div class='entry-content-wrapper clearfix'>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p style=\"text-align: center;\"><strong>Netlex, your lawyer in Marbella.<\/strong><\/p>\n<\/div><\/section>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><\/div><\/section>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p style=\"text-align: justify;\">When it comes to selling a property in Spain, there are two taxes that the seller must face.<\/p>\n<p style=\"text-align: justify;\"><strong>INCOME TAX<\/strong><\/p>\n<p style=\"text-align: justify;\">If the seller transfers the property for a value higher than the acquisition price, he will obtain a capital <strong>gain that can be <\/strong>taxed in personal income tax.<\/p>\n<p style=\"text-align: justify;\">It is noteworthy that for the same capital gain, the tax that a foreigner has to pay (IRNR) on the sale of a property in Spain is usually much lower than the tax that a person resident in Spain must face (IRPF).<\/p>\n<ul>\n<li>The applicable tax rate for non-residents is 19%.<\/li>\n<li>The tax rate for residents in Spain is in a range that ranges from 19% for earnings below \u20ac 6,000 to 23% for earnings above \u20ac 50,000.<\/li>\n<\/ul>\n<p>Now, there are certain cases in which this capital gain could be exempt from tax in the personal income tax return:<\/p>\n<ol>\n<li>Sale of real estate by residents in Spain over 65 years of age.<\/li>\n<li>Reinvestment of the profit obtained from the sale of the (habitual) home in the purchase of a new habitual home.<\/li>\n<li>For residents in Spain, and for non-residents, discounts are applied when the date of acquisition of the property that is now transmitted is prior to the year 1994.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong>PLUSVALIA TAX IN SPAIN. <\/strong><\/p>\n<p style=\"text-align: justify;\">We refer to the tax on the increase of land value (IIVTNUE-Municipal Capital Gain).<\/p>\n<p style=\"text-align: justify;\">The plusvalia tax in Spain is a municipal tax that must be paid to the town hall of the town where the property is located, but which is managed in Marbella by the municipal collection board.<\/p>\n<p style=\"text-align: justify;\">Each council establishes a specific tax rate (within the margins established by the local finance law). In the case of Marbella, the approximate amount to be paid can be calculated through this formula:<\/p>\n<p style=\"text-align: justify;\"><strong>Cadastral value of the land <\/strong>(according to IBI receipt) x <strong>number of years <\/strong>the property has been in the seller&#8217;s possession before selling it (maximum 20) x <strong>0.022 (2.2%) <\/strong>x <strong>0.18 (18%)<\/strong><\/p>\n<p style=\"text-align: justify;\">&#8220;Netlex&#8221; is an advisory firm for companies and individuals, where we can help you solve all your doubts and comply with all your tax obligations.<\/p>\n<\/div><\/section>\n<div  style='padding-bottom:10px; ' class='av-special-heading av-special-heading-h2  blockquote modern-quote  avia-builder-el-5  el_after_av_textblock  el_before_av_section  avia-builder-el-last  '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >The most requested services by our customers are:<\/h2><div class='special-heading-border'><div 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