Hello Brandon
These are only proposals which have yet to pass through the Cortes.

The EU has directed that the CGT should be the same for residents and non-residents but they could standardize it at 35% for all of us.

However, if the rate is lowered for non-residents AEAT will be looking for ways of making up the shortfall and one proposal also being considered is that a non-resident will only be able to sell on production of a certificate from the tax authorities that non-resident taxes, i.e. notional income tax and wealth tax, have been paid each year during the period of ownership of the property.
Bye