Selling Your House in Spain?
A Comprehensive Guide to Seller Costs (2025 Update)

Selling your property in Spain, whether it’s a sun-drenched villa or a city apartment, involves more than just agreeing on a price with a buyer. As the seller, you are responsible for several significant costs and taxes that can impact your net proceeds. Understanding these expenses upfront is crucial for accurate budgeting and a smooth transaction.

This guide breaks down all the potential costs you’ll face as a property seller in Spain. Keep these in mind to avoid surprises and ensure you’re financially prepared.

Major Taxes You’ll Face as a Seller

Taxes often represent the largest portion of seller costs. Here are the primary ones:

1. Plusvalía Municipal (Local Land Value Increase Tax)

• What it is: Officially known as the Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU), this is a local council tax levied on the increase in the value of the land (not the building) during the period you owned the property. It’s calculated based on the property’s valor catastral (cadastral value) and the number of years you’ve owned it.
• Who Pays: The seller is typically liable for this tax.
• Calculation Changes: Following court rulings, the calculation method has changed. Councils now typically offer two methods, and the seller pays the lower amount:

• Objective Method: Based on the cadastral value and ownership duration using coefficients set by the town hall.
• Real Method: Based on the actual gain calculated from the difference between the purchase and sale prices (applied only to the land value proportion).
• Important: If you sell at a loss (demonstrably no increase in land value), you should not be liable for this tax, though you may need to actively declare this to the town hall.

• Payment Deadline: Usually within 30 working days from the date of the sale (completion at the Notary).
• Keywords: Plusvalía Municipal Spain, Seller tax Spain, Land value tax Spain, IIVTNU seller cost.

2. Capital Gains Tax (CGT) – Impuesto sobre el Incremento de Patrimonio

• What it is: This is a national tax levied by the Spanish Tax Agency (Agencia Tributaria) on the profit (capital gain) you make from selling the property.
• Calculation: It’s calculated on the difference between the sale price and the acquisition value.

• Sale Price: The final price stated in the Escritura (deed), minus selling costs (like agency fees and Plusvalía Municipal).
• Acquisition Value: The original purchase price, plus associated purchase costs (like transfer tax/VAT, notary fees, registry fees paid when buying), plus the cost of any major renovations that increased the property’s value (must have official invoices).

• Tax Rates (for Residents): For Spanish tax residents, the gain is added to their savings income in their annual income tax return (Declaración de la Renta – IRPF) and taxed progressively:

• 19% on the first €6,000 gain
• 21% on gains between €6,001 and €50,000
• 23% on gains between €50,001 and €200,000
• 27% on gains between €200,001 and €300,000
• 28% on gains over €300,000 (Check current rates as they can change).

• Tax Rates & Withholding (for Non-Residents):

• If you are not a Spanish tax resident, the buyer is legally obliged to withhold 3% of the total purchase price and pay it directly to the Spanish Tax Agency on your behalf. This is an advance payment towards your potential CGT liability.
• Your final CGT liability is calculated at a flat rate (currently 19% for EU/EEA residents with information exchange agreements, and 24% for other non-residents – verify current rates).
• If the 3% withheld is more than your actual CGT liability, you can claim a refund (requires filing a specific tax form, Modelo 211 initially then Modelo 210).
• If the 3% withheld is less than your actual CGT liability, you must pay the difference within 3 months by filing Modelo 210.

• Exemptions (Mainly for Residents):

• Main Residence Rollover Relief: If you are a resident selling your main home and reinvest the proceeds into a new main home (in Spain or EU/EEA), you may be exempt from CGT. Strict conditions apply regarding timing and amounts.
• Over 65 Exemption: Residents over 65 selling their main home are generally exempt from CGT, even if they don’t reinvest.
• Non-residents generally do not qualify for these exemptions.

• Keywords: Capital Gains Tax Spain, CGT selling property Spain, Non-resident seller tax Spain, 3% withholding tax Spain, Spanish property tax seller, Incremento de Patrimonio.

Selling Costs Spain: Fees, Certificates & Professional Services

Beyond taxes, you’ll need to budget for various professional fees and essential documents required to legally complete the sale.

Essential Fees and Professional Services

3. Real Estate Agency Fees (Comisión Inmobiliaria)

• What it is: If you use a real estate agent to market and sell your property, they will charge a commission.
• Typical Cost: This varies significantly by region and agency but typically ranges from 3% to 6% (plus VAT/IVA at 21%) of the final sale price. Some may offer fixed fees.
• Who Pays: Almost always the seller, although this can technically be negotiated in the agency agreement. Ensure the terms are clear in your contract before signing.
• Value: Agents handle marketing, viewings, negotiations, and paperwork coordination.
• Keywords: Real estate agent fees Spain, Estate agent commission Spain seller, Comisión Inmobiliaria cost.

4. Legal Fees (Honorarios de Abogado)

• What it is: While not legally mandatory, it is highly recommended, especially for non-residents, to hire an independent lawyer (abogado) specialized in Spanish property law. They represent your interests.
• Services: Your lawyer will perform due diligence, review contracts (agency agreement, reservation contract, purchase contract), advise on tax implications, arrange power of attorney if needed, oversee the completion process at the Notary, and handle post-sale tax payments or refund claims (like the CGT for non-residents).
• Typical Cost: Often around 1% (plus VAT/IVA at 21%) of the sale price, although some lawyers charge fixed fees or hourly rates. Get a quote upfront.
• Keywords: Lawyer fees selling house Spain, Abogado cost property sale Spain, Legal representation seller Spain.

5. Notary Fees (Gastos de Notaría)

• What it is: The Public Notary (Notario) is an impartial public official who oversees the signing of the final deed of sale (Escritura Pública de Compraventa), verifies identities, and ensures the transaction is legally compliant. Their fees are regulated by law and based on the property’s sale price.
• Who Pays: Spanish law technically states the seller pays for the original deed (matriz) and the buyer pays for their first copy. However, it is very common practice (and often stipulated in preliminary contracts) for the buyer to pay all Notary fees related to the purchase deed. The seller will pay Notary fees related to any mortgage cancellation deed (see Page 3). Be clear on this in your negotiations.
• Keywords: Notary fees Spain seller, Gastos de Notaría seller, Escritura costs Spain.

6. Land Registry Fees (Registro de la Propiedad) – For Cancellations

• What it is: The Land Registry (Registro de la Propiedad) officially records property ownership and charges against it (like mortgages).
• Who Pays: The buyer pays the fee to register their new ownership. However, the seller is responsible for paying the Land Registry fees associated with cancelling any existing charges registered against the property, most commonly an existing mortgage. This is done after the mortgage cancellation deed is signed at the Notary.
• Keywords: Land registry fees Spain seller, Mortgage cancellation registry fees Spain.

Necessary Certificates and Documents

You are legally required to provide certain documents, the cost of which falls on you as the seller.

7. Energy Performance Certificate (EPC) – Certificado de Eficiencia Energética (CEE)

• What it is: This certificate rates the energy efficiency of your property on a scale from A (most efficient) to G (least efficient).
• Requirement: It’s legally mandatory to have a valid EPC before you market your property (online, with an agent, etc.). You must provide it to the buyer upon sale.
• Who Pays: The seller.
• Cost: Typically €100 – €500, depending on the property size and location.
• Validity: 10 years (unless the property undergoes significant renovations affecting its energy rating).
• Keywords: Energy Performance Certificate Spain, EPC cost seller Spain, CEE Spain property sale.

8. Certificate of Habitation – Cédula de Habitabilidad / Licencia de Primera Ocupación

• What it is: This document confirms the property meets the local authority’s requirements for habitation (living standards). The exact name and requirement vary by region (Cédula de Habitabilidad is common in Catalonia and Balearics, while Licencia de Primera (or Segunda) Ocupación is used elsewhere).
• Requirement: Increasingly required by buyers and their lawyers, and sometimes necessary for the buyer to connect utilities. If your property doesn’t have a current one, you (the seller) will likely need to obtain it.
• Who Pays: The seller, if required and not already available/valid.
• Cost: Varies depending on whether it’s a renewal or a first-time application (which might involve architect fees and council fees).
• Keywords: Habitation certificate Spain seller, Cédula de Habitabilidad cost, Licencia de Ocupación Spain.

Finalising Your Sale: Other Potential Seller Costs in Spain

Beyond the major taxes and standard fees, several other potential costs can arise during the sale process. Budgeting for these ensures a smoother closing.

Other Potential Seller Costs

9. Mortgage Cancellation Fees & Costs

• What it is: If you have an outstanding mortgage on the property you are selling, it must be cleared legally and removed from the Land Registry record before or simultaneously with the sale completion.
• Costs Involved:

• Bank Fees: Your bank may charge an early repayment penalty (comisión por cancelación anticipada). Check your mortgage agreement terms. These fees are often capped by law (especially for variable-rate mortgages).
• Notary Fees: You need a separate deed (Escritura de Cancelación de Hipoteca) signed before a Notary to formally cancel the mortgage. The seller pays the Notary fees for this specific deed.
• Registry Fees: As mentioned on Page 2, you (the seller) pay the Land Registry fee to remove the mortgage charge from the property’s record (nota simple).
• Gestoría Fees (Optional): Sometimes the bank handling the cancellation might use their gestoría (administrative agent) to handle the Notary and Registry process, charging an additional fee.

• Who Pays: The seller is responsible for all costs related to clearing their existing mortgage.
• Keywords: Mortgage cancellation costs Spain, Seller mortgage fees Spain, Cancelación de Hipoteca costs.

10. Utility Bill Settlements

• What it is: You need to ensure all utility bills (electricity, water, gas) are paid up to the date of sale completion.
• Process: Typically, meter readings are taken on the day of completion. You’ll be responsible for the final bills up to that point. It’s good practice to provide the buyer with proof of payment.
• Who Pays: The seller, for consumption up to the completion date.
• Keywords: Final utility bills selling house Spain, Settling bills property sale Spain.

11. Community Fees (Gastos de Comunidad)

• What it is: If your property is part of a community (e.g., an apartment building or urbanisation with shared facilities), you pay regular community fees.
• Requirement: You must be up-to-date with all community fee payments. The buyer (and Notary) will require a certificate (Certificado de Estar al Corriente de Pago) from the Community Administrator confirming there are no outstanding debts.
• Who Pays: The seller is responsible for all fees up to the date of sale. The certificate itself might have a small administrative fee charged by the administrator, also typically paid by the seller.
• Keywords: Community fees seller Spain, Certificate community fees Spain, Gastos de Comunidad property sale.

12. Property Tax (IBI) – Impuesto sobre Bienes Inmuebles

• What it is: This is the annual local council property ownership tax, similar to council tax or property rates in other countries.
• Who Pays: Legally, the person who owns the property on January 1st of the tax year is liable for the entire year’s IBI payment, which is usually billed mid-year.
• Common Practice: Although the seller is legally liable for the full year if they owned it on Jan 1st, it is standard practice and usually agreed in the purchase contract that the IBI cost for the year of sale is pro-rated between the buyer and seller. The seller pays for the portion of the year they owned the property, and the buyer reimburses the seller for the remaining portion of the year at completion.
• Requirement: The seller must provide the buyer with proof of the latest IBI payment.
• Keywords: IBI tax selling house Spain, Property tax pro-rata Spain, Impuesto sobre Bienes Inmuebles seller.

Summary and Key Takeaways

Selling property in Spain involves significant costs for the seller, primarily:

1. Plusvalía Municipal: Local tax on land value increase.
2. Capital Gains Tax (CGT): National tax on profit (with crucial differences for residents vs. non-residents, including the 3% withholding).
3. Real Estate Agent Fees: If used (typically 3-6% + VAT).
4. Legal Fees: Highly recommended (often ~1% + VAT).
5. Certificates: EPC is mandatory; Habitation Certificate may be needed.
6. Mortgage Cancellation Costs: If applicable (bank fees, Notary, Registry).
7. Pro-rated IBI & Final Utility/Community Fees.

Total Estimated Costs: As a rough estimate, sellers can expect total costs (excluding CGT which depends on profit) to range anywhere from 5% to 15% of the sale price, heavily influenced by agent fees and whether CGT applies significantly. Non-residents must factor in the 3% withholding carefully.

Disclaimer: Tax laws, rates, and common practices can change. This information is for general guidance only as of April 2025. Always seek personalized advice from a qualified independent lawyer and a tax advisor in Spain before proceeding with a property sale to understand your specific liabilities and ensure compliance.