Costs and taxes when selling a property

What the seller keeps is worked out before the property goes on the market, not at the signing. The seller pays two taxes, the tax on the gain and the municipal capital gains tax, plus a few costs: mortgage cancellation, certificates, agency fees and, as a general rule, the deed of sale.

Tax on the gain

The gain is the difference between the sale price and the purchase price. The purchase price is increased by the costs and taxes paid when buying and by improvements backed by invoices; the costs of the sale are deducted from the sale price.

For a Spanish tax resident, the gain is added to the savings income of the year of the sale, which is taxed in bands in 2026:

• 19% up to €6,000;
• 21% from €6,000 to €50,000;
• 23% from €50,000 to €200,000;
• 27% from €200,000 to €300,000;
• 30% above €300,000.

Two exemptions exist, subject to conditions: the sale of a main residence by a person over 65, and reinvestment of the proceeds in a new main residence within two years. They should be checked with a tax advisor before signing.

If the seller does not live in Spain, different rules apply: see the guide Selling a property in Spain as a non-resident.

Municipal capital gains tax

This is a local tax on the increase in the value of the land during ownership (plusvalía municipal). It is calculated in two ways, using the coefficients set by law or the actual gain, and the seller pays the lower amount. If there has been no gain, no tax is due. In Barcelona, the return must be filed within 30 working days of the deed.

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Other costs

• Mortgage cancellation, if there is a mortgage: the outstanding balance is repaid on the day of the sale, and removing the charge from the Land Registry involves notary and Registry fees. The loan agreement may include an early repayment fee.
• The certificates for the sale file: energy performance, cédula de habitabilidad and, for properties built before 2002, the asbestos certificate.
• Agency fees, set out in writing in the sales mandate and paid only if the sale is completed.
• The notary. As a general rule, unless agreed otherwise, the seller pays for the deed and the buyer for their copy and the registration. The parties set this out in the deposit contract.
• IBI and service charges. The year's IBI is due from the owner on 1 January; seller and buyer can agree to split it pro rata.

Do the calculation early

A sale is easier to decide when you know the net amount. I recommend doing this calculation with a tax advisor before setting the price: it depends on your situation, the purchase date and the invoices you have kept.

General information, current as of October 2026. It does not replace advice from a tax advisor on your situation.