Selling Costs & Taxes in Spain
A practical guide to the taxes, fees and legal costs involved when selling property in Benahavís and across the Costa del Sol.
Last reviewed: May 2026. Tax rules and rates can change depending on residency status and individual circumstances.
When owners begin planning a sale in Spain, attention understandably focuses on valuation, presentation and finding the right buyer. However, the financial side of the transaction is equally important. Understanding the likely taxes, legal fees and deductions before the property goes on the market helps avoid surprises later in the process.
Many international owners are familiar with purchase costs in Spain but less familiar with the costs attached to selling. Capital Gains Tax, Plusvalía Municipal, legal fees, mortgage cancellation costs, energy certificates and agency commissions can all affect the final proceeds received on completion.
Fortunately, most selling costs in Andalucía are predictable once the structure of the ownership and the expected sale price are known. With early planning, sellers can estimate likely net proceeds well before accepting an offer.
Why Early Planning Matters
In the Costa del Sol market, buyers increasingly ask detailed questions about ownership, licences, taxes, community costs and legal status before making serious offers.
Preparing this information early helps avoid delays once a buyer is found and creates a smoother transaction for both parties.
It also allows sellers to understand realistic net proceeds before committing to onward purchases, relocation or reinvestment plans.
Typical Costs When Selling Property in Spain
Most sellers in Andalucía will normally encounter several main categories of cost: estate agency commission, legal fees, certificates, possible mortgage cancellation costs, municipal taxes and Capital Gains Tax.
Many costs are deducted or settled at completion, allowing the seller to receive the agreed net balance once the sale has completed. However, the exact figures vary depending on ownership structure, residency status, how long the property has been owned and whether deductible improvements can be evidenced correctly.
Estate Agency Fees
Agency commission in the Costa del Sol market is typically around 5% plus IVA at 21%, although this can vary depending on exclusivity, property type and marketing strategy.
Many premium homes are marketed collaboratively between agencies, allowing broader exposure while maintaining a coordinated sales process.
Legal Fees
Independent legal representation is strongly recommended for sellers as well as buyers. Solicitors normally help prepare documentation, coordinate certificates, review liabilities and manage completion formalities.
Legal representation usually costs around 1% plus IVA and covers contract preparation, completion attendance, document review and post-sale tax filings.
Energy Performance Certificate
An Energy Performance Certificate is mandatory before marketing property for sale in Spain and usually costs around €125–€350 plus IVA, depending on the size of the property and provider.
Mortgage Cancellation Costs
If the property still has an outstanding mortgage registered against it, cancellation costs may apply. These can include bank administration fees, notary costs and Land Registry charges.
As a guide, formal mortgage cancellation and registration costs often fall around €900–€1,400, depending on the lender, notary and registry requirements.
Capital Gains Tax in Spain
Capital Gains Tax is usually the largest tax consideration for sellers. It is based broadly on the difference between the acquisition value and the sale value, adjusted for certain deductible costs and improvements.
Deductible items may include purchase taxes originally paid, notary and registry fees, legal fees, agency commission, certain renovation works and selling expenses, provided supporting invoices and documentation exist.
For non-resident sellers, Capital Gains Tax is generally charged at 19%. Spanish tax residents pay on a progressive scale, so the final rate depends on the total gain and individual tax circumstances.
Non-Resident 3% Retention
When a non-resident sells property in Spain, the buyer is generally required to retain 3% of the purchase price and pay it directly to the Spanish tax authority.
This is not automatically the final tax bill. It acts as an advance payment against the seller’s potential Capital Gains Tax liability.
Your lawyer will normally deal with the relevant filings, often including Modelo 211 and Modelo 210. If the 3% retention exceeds the final tax due, the excess may be reclaimed.
Plusvalía Municipal
Plusvalía Municipal is a local town-hall tax linked to the increase in the cadastral value of the land over the ownership period.
In Andalucía, this is normally payable by the seller unless otherwise agreed contractually. The amount depends on the municipality, the cadastral land value and the length of ownership.
In Benahavís, Plusvalía is often relatively modest compared with many sellers’ wider transaction costs, particularly for apartments and newer properties. Typical amounts may fall below €1,000–€2,000, although the exact figure must be calculated for the specific property.
If a property is sold at a proven loss, Plusvalía liability may in some cases reduce substantially or be eliminated entirely, subject to proper evidence and legal review.
Plusvalía is normally declared and paid within 30 days of completion. Capital Gains Tax filings follow a different timetable, so your lawyer should confirm both deadlines before completion.
Worked Example — Benahavís Property Sale
Example: a non-resident owner sells an apartment in Benahavís for €850,000 after originally purchasing it for €650,000.
| Item | Approximate Amount |
|---|---|
| Sale price | €850,000 |
| Original purchase price | €650,000 |
| Estimated taxable gain | €200,000 |
| Capital Gains Tax at 19% | ~€38,000 |
| 3% retention paid to tax authority | €25,500 |
| Estimated Plusvalía | ~€1,200 |
| Agency fees at 5% + IVA | ~€51,425 |
| Legal fees at ~1% + IVA | ~€10,285 |
| Estimated net proceeds | ~€749,000 |
Figures are illustrative only and depend on deductible costs, ownership structure, residency status, mortgage position and final tax calculations confirmed by your lawyer or tax adviser.
Resident Exemptions & Special Situations
Spanish tax residents may qualify for important Capital Gains Tax reliefs in certain circumstances. For example, where sale proceeds from a main residence are reinvested into another principal home, Capital Gains Tax may be reduced or eliminated, subject to the rules in force at the time.
Sellers aged 65 or over may also benefit from a full Capital Gains Tax exemption when selling their primary residence, provided the relevant conditions are met.
Where a property is jointly owned, each owner is usually taxed individually on their share of the gain. This means residency status, age, ownership percentage and personal tax position all matter.
These exemptions generally do not apply in the same way to non-residents, although legitimate purchase costs, selling costs and qualifying improvements may still be deductible if correctly documented.
Documents Sellers Should Prepare Early
One of the best ways to avoid delays is to organise documentation before the property reaches the offer stage.
International buyers often move quickly once they identify the right property. Missing certificates, unclear ownership details or incomplete paperwork can slow the transaction and create unnecessary uncertainty.
Important Seller Documents
Title deed (Escritura)
Latest IBI receipt
Community fee receipts
Energy Performance Certificate
Passport or ID documentation
Mortgage details where relevant
Invoices for deductible improvements or reforms
Tourist licence documentation where applicable
Confirmation that community and utility balances are clear
Selling Through Benahavís Collection
At Benahavís Collection, we position homes through a carefully curated, editorial-style approach designed for the premium Benahavís and Marbella market.
Rather than relying solely on portal exposure, we combine lifestyle-led presentation, area expertise and collaboration with many of the leading agencies operating across Benahavís and the Costa del Sol.
Our website shows a hand-picked collection of homes, but through collaborating agencies and discreet off-market networks we normally have visibility across more than 600 active properties in the area at any one time.
This network also benefits sellers. Well-positioned homes can be introduced to qualified buyers already searching with collaborating agents, relocation specialists and returning Costa del Sol clients.
We accompany viewings personally wherever possible and focus on presenting not only the property itself, but also the lifestyle, surroundings and long-term ownership appeal that international buyers are often seeking.
Explore selling property in Benahavís →
FAQs About Selling Costs & Taxes in Spain
Who pays Plusvalía tax in Spain?
The seller normally pays Plusvalía Municipal unless another arrangement is agreed contractually.
Do non-residents pay Capital Gains Tax in Spain?
Yes. Non-residents are generally subject to Spanish Capital Gains Tax when selling property located in Spain.
Why is 3% retained on non-resident sales?
Spanish law normally requires the buyer to retain 3% of the purchase price and pay it to the tax authority as an advance against potential Capital Gains Tax.
Can renovation costs reduce Capital Gains Tax?
Potentially yes, provided qualifying works and invoices can be evidenced correctly and accepted under Spanish tax rules.
How much are legal fees when selling property in Spain?
Legal fees are usually in the region of 1% plus IVA, although the exact figure depends on the transaction, ownership structure and any additional work required.
How much does an Energy Performance Certificate cost?
An Energy Performance Certificate usually costs around €125–€150, depending on the property and provider.
Should I organise documents before listing the property?
Yes. Preparing ownership documents, certificates and financial information early usually helps create a smoother transaction.
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