Selling Property in Spain: Process, Costs and Taxes
By David Los · September 2026 · Investment
Selling a property in Spain follows a fixed sequence: gather the paperwork, obtain an energy performance certificate, price and list the home, sign an arras deposit contract, and complete at the notary. The seller's main costs are the agent's commission, the plusvalía municipal tax and capital gains tax on the profit, and when the seller is a non-resident the buyer withholds 3% of the price at completion. This guide covers the process and the paperwork from the seller's side, with the tax arithmetic linked in our companion guides.
The selling process, step by step
A Spanish sale runs from instruction to completion in seven steps, and most delays trace back to paperwork that could have been ready on day one. The sequence is the same for residents and non-residents; only the tax treatment at the end differs.
- Gather the documents: the title deed, the latest IBI receipt, utility bills and recent community fee receipts.
- Order the energy performance certificate before the home is advertised. It is a legal requirement, not a formality.
- Price against the live market and agree the listing terms and commission with your agent in writing.
- Negotiate and sign the arras deposit contract, which fixes the price, the completion deadline and the walk-away penalties.
- Request the community debt certificate from the administrator once completion is scheduled.
- Sign the escritura at the notary, receive the balance and hand over the keys.
- After completion: declare the plusvalía to the town hall within 30 working days, and non-residents settle capital gains through the retention system.
The documents to gather before you list
A seller needs the title deed, an in-date energy performance certificate, the latest IBI receipt and, at completion, a community debt certificate. The energy certificate comes first: since Real Decreto 390/2021, a home cannot legally be advertised for sale without one, the rating must appear in the listing itself, and a registered copy is annexed to the sale contract. Certificates are valid for ten years, or five years when the rating is G, so check the date on an old certificate before relisting.
A registered energy performance certificate is required to advertise and sell a home, the rating must appear in the advertising, and validity is 10 years, or 5 years for a G ratingSource: Real Decreto 390/2021, BOE · September 2026 · View market data →
The community debt certificate is the document sellers most often leave late. Article 9.1.e of the Ley de Propiedad Horizontal requires the seller to declare the community fee position in the deed and present a matching certificate from the community administrator. The notary cannot authorise the sale without it unless the buyer expressly waives it. The administrator has seven days to issue it, so order it as soon as completion is scheduled.
The seller must present a community debt certificate at the notary, issued within a maximum of 7 days by the community secretary with the president's approval; without it the deed cannot be authorised unless the buyer expressly waives itSource: Ley de Propiedad Horizontal, article 9.1.e, BOE · September 2026 · View market data →
Pricing against the live market
Price a Costa del Sol home against the listings buyers compare it with today, not against a neighbour's sale from two years ago. In September 2026 there are 7,865 active resale listings on the coast with a median asking price of €656,000, and the depth of competition varies sharply by town. Current asking prices for every town and area are on our property price pages.
| Town | Active listings | Median asking price |
|---|---|---|
| Estepona | 878 | €610,000 |
| Fuengirola | 456 | €549,000 |
| Marbella | 444 | €890,000 |
| Benahavís | 304 | €945,000 |
| Mijas | 180 | €850,000 |
7,865 active Costa del Sol resale listings with a median asking price of €656,000 in September 2026; by town: Estepona 878 listings at €610,000, Fuengirola 456 at €549,000, Marbella 444 at €890,000, Benahavís 304 at €945,000, Mijas 180 at €850,000Source: Hometailor market data · September 2026 · View market data →
What selling costs
The seller's bill has three main lines: the agent's commission, the plusvalía municipal and capital gains tax on the profit. Smaller items are the energy certificate, mortgage cancellation if a repaid loan is still registered, and the notary's charge for the original deed, the seller's share by default under article 1455 of the Civil Code.
| Cost | What it is |
|---|---|
| Agent commission | A percentage of the sale price agreed in the listing contract, paid by the seller on this coast |
| Plusvalía municipal | Town hall tax on the land value increase, two calculation methods, rate capped at 30% |
| Capital gains tax | 19% flat on the net gain for non-residents, a 19 to 30% scale for residents |
| Mortgage cancellation | Notary and registry fees to remove a repaid mortgage from the register |
| Energy certificate | Assessment and registration by a qualified technician, a small fixed cost |
| Notary, original deed | The escritura matriz, the seller's share by default under article 1455 |
Deed costs default to the seller for the original escritura and to the buyer for the first copy and later costs, unless the parties agree otherwiseSource: Código Civil, article 1455, BOE · September 2026 · View market data →
The arras contract from the seller's side
The arras contract binds the seller harder than the buyer. Under article 1454 of the Civil Code, when the deposit is agreed as arras penitenciales, a buyer who withdraws loses the deposit and a seller who withdraws must return it doubled. Courts apply those walk-away terms only when the contract says expressly that the deposit is penitential, so have a lawyer draft the clause rather than reusing wording from an old contract. Set the completion deadline with the buyer's financing in mind: a financed buyer needs the bank's timetable built into the arras deadline. The buyer's side of the same contract is covered in our guide to buying property in Spain.
If arras have been given in a sale contract, the buyer may withdraw by forfeiting them and the seller by returning doubleSource: Código Civil, article 1454, BOE · September 2026 · View market data →
Completion day and the taxes that follow
Completion is the notary appointment where the escritura is signed, the balance is paid and the keys change hands. For the seller, three obligations follow it.
- Non-residents: the buyer must withhold 3% of the price and pay it to the tax office on Modelo 211 within one month. You then file a Modelo 210 for the actual gain and settle the difference or claim a refund; the deadlines are in our capital gains tax guide.
- Plusvalía municipal: declare the sale to the town hall within 30 working days, even when no tax is due because the land shows no gain.
- Tell the community administrator the ownership has changed. A seller who fails to notify the transfer stays jointly liable for community fees that fall due after the sale.
Inter vivos transfers must be declared to the town hall for plusvalía within 30 working days of the transferSource: Texto refundido de la Ley Reguladora de las Haciendas Locales, article 110, BOE · September 2026 · View market data →
The state tax on the profit is a separate subject with its own rates, exemptions and worked examples, covered in our capital gains tax guide. The annual non-resident filing that surfaces at every sale is covered in our Modelo 210 guide.
Sell well, then decide what comes next
A sale on this coast starts with an honest price and a complete file. Check what buyers currently see in your town on our property price pages and browse the live competition on our Costa del Sol listings. If the sale funds the next purchase, our guide to property investment in Spain covers where demand on this coast concentrates.
Written and reviewed by
Founder & Head of Research, Hometailor · Last reviewed: September 2026
Born and raised in Sweden, David has spent over a decade analysing property markets on the Costa del Sol and has guided hundreds of international buyers through Spanish purchases in English, Swedish and Polish. He writes and reviews all research content at Hometailor, and triangulates everything before it publishes: independent lawyers, agents inside and outside Hometailor, and the live market data behind this site.
More in this series
All guides in Investment
Property Investment in Spain: Yields, Tax, Exit
Where returns come from: Andalucía transfer tax, apartment vs villa, rental models, and the exit maths before you view.
12 min read
Is Buying Property in Spain a Good Idea in 2026?
An honest verdict with 2026 data: what supports Spanish property prices, what the real risks are (including squatters, with the law as it actually works), and who should not buy.
9 min read
Squatters in Spain: The Real Risk and How Owners Protect Themselves
Spain recorded 14,875 illegal occupations in 2025, about five cases per 10,000 homes, and most hit empty urban property, not lived-in coastal homes. The verified numbers, the fast-track law that changed evictions in April 2025, and what actually protects a second home.
8 min read
FAQ