Selling your Spanish home after you have left Spain

Terms used

• Poder — The poder is a power of attorney: a document letting someone act and sign for you.
• Plusvalía — The plusvalía is a local tax on the increase in the land's value when a property is sold.
• Modelo 210 — Modelo 210 is the tax return non-residents file in Spain, including for income from a property sale.
• NIE — The NIE is the foreigner's identification number used for deeds and taxes in Spain.
• Traductor jurado — A traductor jurado is a sworn translator whose translations Spanish authorities accept officially.
• Gestor — A gestor is a professional who handles paperwork and tax filings with Spanish authorities for you.

Key rules

• Power of attorney: Your attorney needs a notarial poder with express powers to sell your identified property.
• Original: Your attorney must present the original poder, not a copy.
• Cash: Cash payments between parties are limited to 1,000 euros when one party is a non-resident.
• Tax representative: You do not have to appoint a tax representative to file modelo 210.

You can sell without returning to Spain

Your attorney can sign the sale for you, but only if you give them a power of attorney (poder) made in notarial form. A simple signed letter is not enough. Plan the paperwork first, because the Spanish notary and the property registrar both check it.

What the poder must say

The poder must name your attorney and give express powers to:

• sell the identified property;
• set the price and conditions;
• receive the price and give a receipt;
• sign the deed and related documents;
• handle the tax steps, including plusvalía and modelo 210.

A general power may not be accepted. Ask a notary to draft it with these powers listed.

If your attorney will also be the buyer, the poder must say so explicitly. Without that wording, the attorney cannot buy from you. The notary also checks on the day of signing that you have not revoked the poder.

Signing it abroad

Sign before a notary in your country, or before a Spanish consul. Then make it valid for Spain:

1. If you signed before a local notary in a Hague Convention country, get an apostille. If the country is not a member, get consular legalisation instead.
2. If the poder is not in Spanish, order a sworn translation from a traductor jurado.
3. Keep it recent. The notary and registrar may add their own requirements, so ask the Spanish notary to confirm the poder is acceptable before you send it.
4. Send the original to your attorney. A copy will not do.

The documents list and checklist below cover each item.

Your NIE

You need a NIE to sign the deed and to file modelo 210. If you bought the home, you probably already have one. If not, apply with form EX-15 and your passport, at the police foreigners' office in Spain or at a Spanish consulate abroad. An attorney with a poder can also request it.

Tax filing

You are not obliged to appoint a tax representative as a non-resident individual. You can file modelo 210 yourself or through a representative such as a gestor or lawyer. Many sellers abroad choose a representative for convenience. Check your own case with the tax agency or an adviser, especially if you live outside the EU or EEA.

Getting your money

Ask for payment by bank transfer or banker's cheque into your account. Money can normally be moved abroad freely, though banks may ask for the deed and proof of where the funds came from.

The notary records in the deed how each payment is made, the bank and account details and who pays. Give the notary your account details in advance. Cash is a poor choice: payments in cash between parties are limited to 1,000 euros when one is a non-resident, and crossing a border with 100,000 euros or more in cash must be declared.

Do it in this order

Confirm your NIE, have the poder drafted, sign it, apostille or legalise it, translate it, check it with the Spanish notary, then send the original. Decide who files modelo 210 and set up your receiving account before the deed date.

If you are still deciding whether to sell, or you have questions about your attorney buying, the FAQ below covers it.

Documents you need

• A notarial power of attorney (poder) naming your attorney and giving express powers to sell the identified property, set the price and conditions, receive the price and give receipt, sign the deed, and handle tax matters. If your attorney will also be the buyer, it must say so explicitly.

• The power of attorney signed abroad with an apostille if it was issued in a Hague Convention country, or with consular legalisation if not. Signing before a Spanish consul is an alternative. It should be recent, and you must present the original.

• A sworn translation into Spanish by a sworn translator (traductor jurado) of the power of attorney, if it is not in Spanish.

• Your NIE (foreigner's identification number), needed to sign the deed and file modelo 210. You will normally have it from buying the property. If not, apply with form EX-15 and your passport, in Spain or at a Spanish consulate.

• Bank details of the account that will receive the price, so the notary can record each payment in the deed. Your bank abroad may later ask for the deed and proof of where the funds came from.

Checklist

• Ask a notary to draft a power of attorney with express powers to sell your property, set the price, receive payment, sign the deed and handle taxes.

• Add explicit self-contracting powers only if your attorney will also be the buyer.

• Sign the power of attorney before a notary abroad or a Spanish consul, then get the apostille or consular legalisation it needs.

• Order a sworn translation into Spanish if the power of attorney is not in Spanish.

• Check with the Spanish notary that the power is accepted, then send the original to your attorney.

• Confirm you have a NIE, or apply with form EX-15 and your passport if you do not.

• Arrange payment by bank transfer or banker's cheque to your account, and avoid cash.

• Ask the notary to confirm the payment details and ownership information to be recorded in the deed.

• Tell your attorney to confirm before the deed that the power has not been revoked.

Frequently asked questions

Can my attorney buy the property from me?

Yes, your attorney can buy the property only if the power of attorney expressly allows them to sign a deal with themselves. Without that explicit wording, the notary will not accept it.

Do I have to appoint a tax representative in Spain to file my tax return?

No, a non-resident individual does not have to appoint a tax representative to file the sale tax return (modelo 210). You can file yourself or through an advisor. The tax agency can ask for one if you live in a non-EU/EEA country that does not exchange tax information, and many sellers use a gestor or lawyer for convenience.

Can I be paid in cash at the deed if I live abroad?

No, cash is very limited: payments between parties are capped at 1,000 euros when one side is a non-resident. Use bank transfer or a banker's cheque, which you can send abroad freely. The notary records how each payment is made and who paid.

What if I do not have a NIE for the sale?

If you have no NIE, you must get one before the deed, because the notary identifies you by it. Apply with form EX-15 and your passport at the Spanish police foreigners' office or at a Spanish consulate abroad. Your attorney can also request it for you under the power of attorney.