Skip to content
V3106-17 ·30 November 2017 ·consulta-vinculante Medium impact
Tax

3% retention on judicial auction property purchases by non-residents

A non-resident couple asks whether they must withhold 3% IRNR when buying property in Spain via judicial auction. The DGT confirms that such retention or advance payment is required.

In 6 key points

How it affects those involved

Non-residents purchasing property in Spain through judicial auctions must withhold 3% IRNR as a mandatory retention.

Lifecycle

2017-11-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact