Selling, Inheriting, or Gifting Property in Tenerife as a Foreigner

Whether you’re selling your villa in Costa Adeje, gifting an apartment in Santa Cruz, or inheriting a home in Puerto de la Cruz — foreign property owners in Tenerife must navigate Spain’s complex tax rules and legal formalities.

At Borderless Lawyers, we represent you remotely for any of these transactions — from start to finish — ensuring full legal compliance and tax efficiency.


🏠 Selling Property in Tenerife as a Foreigner

You can legally sell a property in Tenerife even if you are abroad, with the help of a Power of Attorney (POA).

🔹 Key Taxes When Selling

  • Capital Gains Tax:

    • 19% (EU/EEA residents)

    • 24% (non-EU residents)

    • Based on net profit (after deducting purchase costs and improvements)

  • Plusvalía Municipal:

    • Local tax on increased land value

    • Based on years owned and cadastral value

  • 3% Retention (Retención IRNR):

    • Buyer must retain 3% of the sale price

    • You can claim a refund if you owe less capital gains tax

✅ We handle the full refund process and tax filing on your behalf.


📜 Inheriting Property in Tenerife as a Foreigner

When inheriting property in Tenerife, heirs must declare the inheritance and pay taxes before registering ownership.

🪪 Inheritance Tax (ISD):

  • Paid by the beneficiary

  • Balearic and Canary Islands apply regional deductions

  • Reduced rates for spouses, children, and residents

Required Steps:

  1. Obtain and translate death certificate

  2. Prove relationship (birth/marriage certificates)

  3. Declare inheritance (Modelo 650)

  4. Sign deed of acceptance

  5. Register the property

✅ We manage the entire inheritance process remotely via POA.


🎁 Gifting Property in Tenerife

Gifting property (donación) while alive also triggers gift tax, similar to inheritance tax.

Rules for Gift Tax:

  • Rates depend on recipient’s relationship and residence

  • Paid by the recipient

  • Must be declared via Modelo 651

  • Must be signed in front of a Spanish notary

💡 Gifting to children or spouses may qualify for reductions.


📄 Documents Typically Required

  • NIE (for all parties)

  • Property title (escritura)

  • Cadastral certificate

  • Tax certificates (IBI, community, utilities)

  • Power of Attorney (if you’re abroad)

  • Proof of relationship (inheritance/gift)

  • Spanish bank account for payments/refunds


💼 What We Do

At Borderless Lawyers, we:

  • Represent you in selling, gifting, or inheriting property

  • Calculate and file all taxes

  • Manage 3% retention refunds

  • Draft and sign documents with notary

  • Complete registration and Cadastre updates

  • Translate key documents into English


💬 Final Word

Tenerife offers long-term value — but foreign owners must handle exits, gifts, and inheritance with care. Without legal guidance, you risk penalties, tax audits, or blocked transactions.

📞 Contact Borderless Lawyers now for secure legal support when selling, gifting, or inheriting property in Tenerife.

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