To Tonyedwards, from the figures that you provided you made a profit of €93,000. I do not know what CGT rate is applicable in the area of Spain where your apartment is but I am looking at CGT of 19% on the profit as a non resident! It is possible to offset some of the cost of purchasing and some of the cost of selling your apartment against your CGT liability. I suggest that you use a reputable lawyer. Are you aware that 3% of the sale price (in your example €3,000) will be withheld by your purchaser and paid to the authorities to offset any tax liabilities that you have.