Seller’s Guide

The following is a general list of the taxes and costs involved when selling a property in Spain. Each sale may have its own distinct circumstances so this guidance should not be taken as a definitive list of the costs you may encounter for your own sale.

Plusvalía Tax

This tax is the increase in value of the land on which the property stands, from when the property was first bought. The town hall where the property is located will advise as to the amount of plusvalía tax that will have to be paid.

The formula for calculating the tax is based on three things: location of the property, the length of ownership and the catastral ground value.

This tax, by law, is paid by the seller to the town hall where the property is situated.

Retención Tax

If the seller is a non fiscal resident in Spain an initial 3% of sale price will be retained and paid directly to the Junta de Andalucía tax office. A further amount may be payable to reflect capital gain. Fiscal residents in Spain must declare the sale monies on their next income tax return. This taxation information is given in good faith but should be verified by a qualified tax advisor.

Energy Performance Certificate (Certificado de Eficiencia Energética (CEE))

This certificate is mandatory for the sale. It is issued by a qualified architect, building services engineer or surveyor.

It costs about €160–250 and lasts for 10 years.

Lawyer’s Fees

Dharmo and Associates  normally include the cost associated with the drawing up of the contract by the lawyer.

Estate Agent’s Fees

Estate agents can set their own fees and charge a commission, usually a percentage of the sale price.

Dharmo and Associates charge: 2% plus IVA(VAT) on the agreed sale price. However for more expensive properties we are usually prepared to negotiate a lower fee.

Notary Fees

Notary fees are set by Spanish law and can be anything between €300–1,200, depending on the price of the property. Notary fees are split equally between the seller and the buyer.