In short
Selling a home in Spain triggers one municipal tax (plusvalía municipal, a tax on the rise in land value), one national income tax on any gain, and a set of paperwork costs. The income tax is the same everywhere in Spain: 19% to 30% for a resident seller, 19% for a non-resident. A non-resident seller also has 3% of the price withheld by the buyer as an advance payment. The municipal tax, local property tax and the habitability papers depend on the town and the region, so check the town hall and your regional administration.
What the seller pays, item by item
| Item | Rule | National or local |
|---|---|---|
| Plusvalía municipal | Seller is the taxpayer; if the seller is an individual who is not resident in Spain, the buyer pays it as substitute taxpayer (TRLRHL art. 106) | Rate and coefficients set by each town hall within national ceilings |
| Tax on the gain | Resident: IRPF, savings scale 19%, 21%, 23%, 27%, 30%. Non-resident: IRNR at 19% | National |
| 3% withholding | Buyer withholds 3% of the agreed price from a non-resident seller (IRNR art. 25.2) | National |
| Deed costs | Costs of granting the deed fall on the seller; the first copy and later copies on the buyer, unless agreed otherwise (Código Civil art. 1455) | National default |
| Energy certificate | A registered certificate and the energy label are annexed to the sale contract (RD 390/2021 art. 17.2) | National rule, regional registers |
| Community debt certificate | Seller declares in the deed that community charges are paid and supplies a certificate (LPH art. 9.1.e) | National |
| Mortgage | Repay and cancel the charge on the register | National |
Details of each tax are in separate guides: plusvalía municipal, capital gains on a sale, reinvesting in a main home and the over-65 exemption.
The two tax bills, and their deadlines
Municipal tax. The seller must file with the town hall within 30 working days of the sale (TRLRHL art. 110.2.a), and some towns use self-assessment. The tax is nil if you can show there was no rise in land value between purchase and sale (art. 104.5).
Income tax on the gain. The gain is the transfer value minus the acquisition value. The acquisition value includes the price, improvements and the expenses and taxes you paid on buying, excluding interest; the transfer value is the real price less the expenses and taxes the seller paid on the sale (Ley 35/2006 arts. 34-35). A resident reports it in the annual return. A non-resident files modelo 210 within three months after the month that follows the sale (Agencia Tributaria).
Calculation, not a quote. For the non-resident procedure, see selling as a non-resident. A non-resident sells for €400,000, having acquired for €300,000 plus €20,000 of purchase costs, and assume sale costs of nil. The gain is €80,000 and the tax at 19% is €15,200. The buyer withholds 3% of €400,000, which is €12,000, and pays it on modelo 211 within one month of the sale. The seller then declares on modelo 210 and pays the remaining €3,200. If the withholding exceeded the tax, the seller would claim back the difference.
The mortgage, the certificates and the deed
Repaying the loan. A borrower may repay “en cualquier momento” in whole or part, and the lender can ask for notice of up to one month. The lender must give written figures within three working days of your request (Ley 5/2019 art. 23). The compensation it may charge is capped by the same article; see early repayment fees.
Cancelling the charge. A mortgage entry in the land register is cancelled by a court judgment or by a deed or authentic document in which the creditor consents (Ley Hipotecaria art. 82). The texts read do not fix the cost of that deed or who bears it; ask the notary’s office for a written estimate.
Energy certificate. The certificate lasts at most ten years, five if the rating is G (RD 390/2021 art. 13.1), and the owner must renew it (art. 13.3). Any sale advertisement must show the energy rating (art. 17.3). See the energy certificate guide.
Community of owners. In a flat or a development with shared costs, the deed requires a debt certificate issued within seven calendar days, unless the buyer expressly waives it (LPH art. 9.1.e). See the community debt certificate.
Habitability papers. Whether you need a habitability certificate or an occupation licence depends on the region; see habitability certificate and occupation licence.
Local property tax. The IBI is owed by the owner on 1 January (TRLRHL art. 75), so the seller owes the year in which the sale takes place and may recover part of it from the buyer by agreement; see IBI.
What it costs
No single figure applies. The tax items above follow the rules quoted. Notary fees follow an official scale and the land registry charges its own fees; this guide quotes no amount for either, because the fee tables were not re-read for it. Agency commission is a matter of contract, and none of the texts read sets it. Start from the non-resident tax calculator if you do not live in Spain.
Which professional to consult
A lawyer registered with a Spanish bar association (colegio de abogados) can check the title, the tax position and the deed; see property lawyer. A notary (notario) executes the deed. A real estate agent handles marketing and viewings: real estate agent. A tax adviser is useful where the home abroad is also taxed in your country of residence.
Frequently asked questions
Who pays the notary when I sell?
By default the seller bears the cost of granting the deed, and the buyer the first copy and later ones, “salvo pacto en contrario” (Código Civil art. 1455). In practice the contract can allocate costs differently.
Do I owe tax if I sell at a loss?
The income tax is levied on a gain. For the municipal tax, no tax arises if you prove there was no rise in land value (TRLRHL art. 104.5).
Is the 3% withholding my final tax?
No. It is an advance payment on account of the tax (IRNR art. 25.2). The final tax is settled on modelo 210, and any excess is refunded.
Does a UK, Canadian or US seller pay a higher rate?
Not on the gain: the non-resident rate on a capital gain is 19% for everyone (IRNR art. 25.1.f). The 24% rate applies to rents and imputed income.
Can the buyer deduct the municipal tax from my price?
Where the seller is a non-resident individual, the law makes the buyer the substitute taxpayer (art. 106.2), so the buyer pays the town hall and the parties normally account for it in the price. The texts read do not describe how.
More guides on selling
Sources
- Código Civil, art. 1455 (BOE, consolidated text) (consulted 15 October 2026)
- Texto refundido de la Ley Reguladora de las Haciendas Locales, arts. 63, 104-110 (BOE) (consulted 15 October 2026)
- Ley 35/2006 del IRPF, arts. 34-35, 66, 76 (BOE) (consulted 15 October 2026)
- Texto refundido de la Ley del IRNR, arts. 24-25 (BOE) (consulted 15 October 2026)
- Modelo 211: retención en la adquisición de inmuebles a no residentes (Agencia Tributaria) (consulted 15 October 2026)
- Real Decreto 390/2021, arts. 13 and 17 (BOE) (consulted 15 October 2026)
- Ley 5/2019, art. 23 (BOE) (consulted 15 October 2026)
- Ley Hipotecaria, art. 82 (BOE) (consulted 15 October 2026)
- Ley de Propiedad Horizontal, art. 9 (BOE) (consulted 15 October 2026)