If you are selling property in Spain on the Costa Blanca, Costa Cálida, Costa del Sol or Costa Almería, budget for total selling costs of roughly 3–6% of the sale price if you are tax-resident, or potentially more if you are a non-resident, because a 3% retention is withheld at completion against your capital gains liability. The main seller costs are the municipal plusvalía tax, capital gains tax on your profit, estate agency commission (commonly 3–5% plus IVA), and a handful of administrative items such as the energy performance certificate and lawyer's fees.
This guide explains exactly what a seller pays, how it differs between the Comunitat Valenciana (Costa Blanca and the Alicante side of the Costa Cálida) and Andalucía (Costa del Sol and Costa Almería), and the step-by-step process from listing to handing over the keys at the notary. As always, we ground every figure in the four coastal regions Mediter actually works in — never a vague "all of Spain" claim.
Unlike buying — where the ~11–14% of extra costs land squarely on the purchaser — selling is comparatively light. Your costs fall into four buckets: taxes on your gain, the local land-value tax, professional fees, and a few documents. The single biggest variable is your capital gains tax, which depends entirely on how much profit you have made and your residency status.
| Cost item | Who pays | Typical amount |
|---|---|---|
| Estate agency commission | Seller | 3–5% + 21% IVA (negotiable) |
| Capital gains tax (IRPF / IRNR) | Seller | 19–28% of the net gain (see below) |
| Plusvalía municipal | Seller (by default) | Varies by town & years owned |
| Energy Performance Certificate (CEE) | Seller | ~€100–€300 |
| Lawyer / gestor fees | Seller | ~0.5–1% or a fixed fee |
| Mortgage cancellation (if applicable) | Seller | ~€300–€1,000 admin |
| Notary deed of sale | Usually buyer | By law buyer pays the deed; original copy can be split |
The plusvalía municipal (officially Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, IIVTNU) is a local tax on the increase in the land value of your property over the years you owned it. It is charged by the town hall — so the rate and method differ between, say, Torrevieja (Costa Blanca), Cartagena (Costa Cálida), Marbella (Costa del Sol) and Mojácar (Costa Almería).
By law and custom the seller pays the plusvalía. Since the 2021 reform you can choose the calculation method that gives the lower bill: the "objective" method (cadastral land value × a coefficient based on years owned) or the "real gain" method (actual land-value increase). Crucially, if you sell at a loss you owe no plusvalía at all — but you must declare the sale to claim that exemption.
Because plusvalía is based on the cadastral land value and the number of years held, the amount can range from a few hundred euros on a modest apartment held briefly, to several thousand on a long-held villa with a large plot on the Costa del Sol.
Capital gains tax is charged on your net profit — broadly the sale price minus the original purchase price, minus the buying costs you originally paid (ITP/IVA, notary, registry, lawyer) and minus documented improvement works and your selling commission. Keep all those invoices: they directly reduce your taxable gain.
Residents pay capital gains through the income tax (IRPF) savings bands, on a progressive scale:
| Gain | Rate |
|---|---|
| Up to €6,000 | 19% |
| €6,000 – €50,000 | 21% |
| €50,000 – €200,000 | 23% |
| €200,000 – €300,000 | 27% |
| Over €300,000 | 28% |
Useful resident reliefs include the main-home reinvestment exemption (reinvest the proceeds of your habitual residence into another main home, in Spain or the EU/EEA, within two years to defer the gain) and a full exemption for sellers over 65 selling their habitual residence.
Non-residents from the EU/EEA pay a flat 19% on the net gain; non-residents from outside the EU/EEA pay 24%. This is filed under the IRNR (non-resident income tax) regime using form 210, generally within four months of the sale.
This is the part that catches most overseas owners by surprise. When a non-resident sells Spanish property, the buyer is legally required to withhold 3% of the sale price and pay it directly to the tax authorities (using form 211) as an advance against the seller's capital gains tax. The seller receives only 97% of the agreed price at completion.
That 3% is a payment on account, not the final tax:
If you are tax-resident, the 3% retention does not apply — you instead declare the gain in your annual IRPF return. Proving residency to the buyer's lawyer (a tax-residency certificate from the Agencia Tributaria) is therefore valuable.
Capital gains rates are set nationally, so they are identical across all four costas. What varies is the plusvalía (set by each town hall) and, indirectly, the size of your gain — because purchase prices and price growth differ between markets.
| Region | Autonomous community | Capital gains (non-resident EU/EEA) | Plusvalía |
|---|---|---|---|
| Costa Blanca | Comunitat Valenciana | 19% flat | Set by each Alicante-province town hall |
| Costa Cálida | Murcia (& Alicante side) | 19% flat | Set by each Murcia/Alicante town hall |
| Costa del Sol | Andalucía | 19% flat | Set by each Málaga-province town hall |
| Costa Almería | Andalucía | 19% flat | Set by each Almería-province town hall |
Note that while the buying side differs significantly between regions (ITP transfer tax of about 10% on the Costa Blanca and the Alicante side of the Costa Cálida, versus around 8% in Andalucía on the Costa del Sol and Costa Almería), the selling side is far more uniform — the local plusvalía is the main regional variable for the seller.
Having paperwork ready before you list speeds up the sale enormously. You will typically need:
By law and standard practice the seller pays the plusvalía municipal. It is calculated by the local town hall based on the increase in land value and the years you owned the property. If you sold at a loss, you can be exempt, but you must declare the sale.
The buyer withholds 3% of the sale price and pays it to the tax office as an advance on your capital gains tax. If your final tax is lower than the 3% — or you made a loss — you can reclaim the difference by filing form 210.
EU/EEA non-residents pay a flat 19% on the net gain; non-EU/EEA non-residents pay 24%. The rate is the same across the Costa del Sol, Costa Blanca, Costa Cálida and Costa Almería, because capital gains tax is set nationally.
Yes. The Energy Performance Certificate (CEE) is legally required to advertise and complete a sale across all four regions. It costs roughly €100–€300 and is valid for ten years.
Once you accept an offer, completion typically takes around 6–10 weeks, depending on the buyer's financing, due diligence and document readiness. Having paperwork prepared in advance is the biggest accelerator.
Possibly, if you are a Spanish resident reinvesting your main home's proceeds into another main residence within two years, or if you are over 65 selling your habitual residence. Most non-residents selling a holiday home will pay the relevant rate on the net gain.
Mediter Real Estate guides international owners through every step — accurate valuation, the right paperwork, reaching qualified overseas buyers, and coordinating with your lawyer on plusvalía, capital gains and the 3% retention. Contact Mediter Real Estate today for a free, no-obligation valuation and a clear estimate of your net proceeds.
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