The six costs every seller pays
- Agency commission — typically 3–5% plus 21% IVA, agreed in writing before listing.
- Plusvalía municipal tax — paid to the local town hall on the increase in land value during ownership.
- 3% non-resident retention — withheld by the buyer at the notary, paid to the Spanish tax office and refundable in most cases.
- Capital gains tax — a flat 19% on the actual gain after allowable deductions, for all non-resident sellers.
- Energy certificate (CEE) — legally required, valid for 10 years, usually €100–€250.
- Mortgage cancellation — if applicable, around €600–€1,200 to formally cancel the charge at the notary and registry.
What you don't pay
In Spain, the buyer covers notary fees, land registry fees, property transfer tax (ITP) or new-build IVA, and the Stamp Duty on the deed. Sellers don't see any of these on their settlement.
Costs that only apply to some sellers
Three situations add their own costs and timing on top of the list above. If the property is still let, read how notice periods and the tenant's right of first refusal work when selling a property with tenants in Spain. If a terrace, solarium or pool was built without a licence, budget for regularisation as explained in our guide to selling a property with undocumented extensions. And where the deed names more than one owner, selling a jointly owned property in Spain sets out the signatures, powers of attorney and split of proceeds involved.
Realistic example
A €350,000 sale by a non-resident EU seller in Orihuela Costa typically settles roughly like this: agency commission and IVA (~5% + IVA), Plusvalía (€600–€2,500 depending on ownership length), 3% retention applied at notary, and capital gains reconciled later via the Form 210 filing. Net to seller: usually 89–94% of the sale price.
