Good preparation makes a difference. From pricing and presentation to completion and tax settlement in Andalusia.
A convincing presentation works best with a well-prepared file. This guide is for individual owners selling a home on the Costa del Sol, within Andalusia.
Assess location, condition, outside space, orientation and comparable properties. An asking price is not a completed sale price. Before accepting an offer, calculate what remains after the mortgage, selling costs and taxes.
Check who must sign, whether powers of attorney are needed and whether the property, registry and cadastre agree. Gather permissions and documents for alterations. Tell your adviser about tenants, rights of use, disputes or other restrictions early.
Ask the bank how the loan will be repaid and the registered mortgage cancelled. Repaying a loan does not automatically remove the mortgage from the Land Registry.
Address small visible defects, declutter and arrange good photography and a clear description. Record which furniture and equipment are included. Agree the agency appointment, fee including IVA, marketing channels, any exclusivity and viewing feedback.
Arrange the required registered energy certificate and the information needed for the sale advertisement. Have any statutory exemption confirmed.
Look at the price, finance, conditions, timing and inventory. Discuss what the buyer still needs to review. Have the reservation and private purchase contract checked, including the deposit, consequences of non-performance and allocation of costs.
With arras, the contractual form determines the parties’ rights. Do not assume a reservation is non-binding or that a single cancellation rule always applies.
Obtain a current mortgage redemption statement, evidence of community arrears and the completion statement. Coordinate payments, retentions, keys, meter readings and the agreed condition of the property. Your adviser should be able to explain the final account before you sign.
Keep the sale deed, purchase records, relevant invoices and tax documents. Have municipal plusvalía and income tax dealt with on time. Notify the community, insurer and utility providers and check that agreed changes have been made.
Distinguish between the amount you receive at completion and the amount left after all final tax settlements.
Sale price less mortgage repayment, agency fees with IVA, legal advice, mortgage cancellation where needed, other seller’s costs and taxes due.
For a non-resident, the 3% retention reduces the payment at completion. It is later credited against the final tax: do not count it again as a separate final tax.
Also agree who pays ongoing charges and any special community assessments. Taxable gain differs from cash proceeds: paying off a mortgage does not itself reduce the taxable capital gain.
For an individual non-resident without a permanent establishment, the general rate on a taxable gain from Spanish property is 19%. The calculation starts with the sale and acquisition values, adjusted for permitted documented costs, taxes and improvements. Depreciation may also affect a property that has been let.
Keep supporting records. Maintenance does not automatically qualify as an improvement, and not every expense is deductible. Have the calculation prepared for each owner.
When buying from a non-resident, the buyer normally retains 3% of the agreed price. The buyer pays it to the tax authority within one month of transfer using Modelo 211 and provides evidence to the seller. The seller credits this advance payment through Modelo 210.
| Sale price in this example | €1,000,000 |
| Retention on completion: 3% | €30,000 |
| Assumed taxable gain | €100,000 |
| Tax on that gain: 19% | €19,000 |
| Difference to claim back | €11,000 |
Simplified example for one non-resident owner, with no exemption or special adjustments. A refund requires filing and assessment. Municipal tax and other selling costs are separate.
The gain generally falls within Spanish IRPF, rather than automatically using the general non-resident rate of 19%. A main home may qualify for relief, for example on reinvestment or a sale from age 65, subject to conditions. These benefits do not automatically apply to a second home. Have tax residence and eligibility documented.
IIVTNU concerns the increase in urban land value and is separate from income tax. On an ordinary sale it is generally the seller’s responsibility. Rates and administration depend on the municipality. Where no land-value increase can be demonstrated, the tax may not apply, but the necessary filing and evidence are still required.
If the seller is a non-resident individual, the buyer may be the substitute taxpayer. Agree the arrangements and any retention beforehand.
| Item | General deadline on a sale |
|---|---|
| Modelo 211 | The buyer pays the 3% retention within one month of transfer. |
| Modelo 210 – sale | The non-resident seller has three months after the first month following transfer has elapsed. This also applies to refunds and nil returns. |
| Municipal plusvalía | For a sale: thirty working days from the taxable event. Check the municipal procedure. |
| Resident – IRPF | Include the sale in the applicable annual return and assess any exemptions. |
We discuss positioning, presentation, viewings and negotiations, and coordinate the sale with you. Your legal and tax adviser handles the documents and tax position. If you wish, we can introduce you to Sirejacob Legal & Tax.
Tell Nathalie about your property, its location and your plans. Together, we will look at how to prepare for a sale.
Also read the buying guide
The tax and legal sections have been checked against the official sources below. Municipal rules and personal circumstances require assessment for each transaction.
General information for residential transactions by individuals in Andalusia. Your tax residence, property and contract determine the precise treatment. Have your own file reviewed by a legal and tax adviser before signing.
