As you recall, we mentioned that even though you are not a resident of Spain, you will still be subjected to the capital gains tax in Spain. Luckily, the capital gains tax for the non-residents is simpler and easier to calculate compared to that of the residents. The capital gains flat rate for non-residents in Spain is a rate of 19 percent charged on the profits gained from the auction of a home. Although the calculation more seems easy, it is more complicated than just working out 19 percent of the sale. This is how you calculate capital gains tax for non-residents in Spain.