Selling Costs & Taxes in Benahavís

Typical Seller Costs

Most seller costs in Andalucía are deducted directly at completion, allowing the seller to receive net proceeds without managing multiple payments separately.

Agency commission is typically around 5% plus IVA (21%) of the agreed sale price. This is payable by the seller and deducted at completion.

Legal representation usually costs around 1% plus IVA and covers contract preparation, completion attendance and post-sale tax filings.

An Energy Performance Certificate (EPC) is mandatory before marketing or completion and usually costs €150–€250.

If there is an outstanding mortgage, formal cancellation and registration fees typically range from €900–€1,400.

Capital Gains Tax (CGT)

Capital Gains Tax is calculated on the profit made on the sale — that is, the sale price minus the original purchase price and eligible documented costs.

For non-resident sellers, CGT is charged at a flat 19%.

Spanish tax residents pay CGT on a progressive scale, currently ranging from 19% to 28%, depending on the total gain.

When a non-resident sells, the buyer is legally required to withhold 3% of the sale price at completion and pay it to the Spanish tax authorities. This amount is credited against the final CGT bill.

Your lawyer will submit the necessary declarations (Modelo 211 and Modelo 210). If the 3% withholding exceeds the final tax due, the excess is reclaimed on your behalf.

Allowable deductions typically include original purchase taxes, notary and registry fees, and documented renovation or improvement works.

Plusvalía Municipal

Plusvalía is a local town-hall tax charged on the increase in the cadastral land value between purchase and sale. In Benahavís, this tax is generally modest, particularly for apartments and newer properties.

Typical amounts often fall below €1,000–€2,000, although the exact figure depends on ownership period and land value.

Importantly, if a property is sold at a loss, the plusvalía charge may be reduced or eliminated, provided the loss can be properly evidenced.

Plusvalía must normally be declared and paid within 30 days of completion.

Resident Exemptions & Special Situations

Spanish tax residents may qualify for significant CGT reliefs in certain situations.
If the sale proceeds from a main residence are reinvested into another principal home, capital gains tax may be reduced or eliminated entirely.

Sellers aged 65 or over may also benefit from a full CGT exemption when selling their primary residence, provided it has been owned for more than three years.

Where a property is jointly owned, each owner is taxed individually on their share of the gain.

These exemptions do not apply to non-residents, although legitimate purchase and improvement costs remain deductible.

Timeline & Paperwork

Ahead of completion, your lawyer will typically request copies of the title deed, latest IBI receipt, EPC, NIE or passport details, and confirmation that community and utility balances are clear.

After completion, CGT declarations must be filed within four months, while plusvalía is usually payable within 30 days.

Worked Example — Benahavís Sale

Example: a non-resident sells an apartment in Benahavís for €850,000, originally purchased for €650,000.

Figures are indicative and depend on deductible costs, ownership period and final tax assessment.