The sale of real estate in Spain is accompanied by the payment of taxes and mandatory expenses on the part of the seller. Most of them can be planned and calculated before the transaction, based on the purchase and sale price, current tax rates and municipal duties.

Costs and taxes when selling real estate in 2026 in Spain can range from 5 to 15% of the transaction price. This significant difference is due to many factors: the age of the seller, his status (resident or non-resident), the type of property being sold (primary or non-primary residence), territoriality (each autonomy applies its own tax rates, deductions and benefits).

Costs and taxes when selling real estate in 2026 in Spain can be divided into pre-sale and post-sale, as well as those associated with the possible repayment of the mortgage. Let’s look at them in detail.

Expenses for the sale of real estate in 2026 in Spain, paid before the transaction

The first thing the seller has to spend money on even before publishing an advertisement for the sale of his property is obtaining an energy certificate (Certificado energético). Since 2013, this document has been included in the list of mandatory ones: without it, it will not be possible to place an ad on any major portal or register a transaction with a notary. The certificate, completed by a licensed technician, assigns an energy efficiency rating to a residential or commercial property. The cost of the service depends on the area and averages from 60 to 130 €.

The second mandatory document is a certificate of suitability of the premises for habitation and its compliance with current sanitary standards (Cédula de habitabilidad). The certificate is not required in all regions of Spain, but only in Asturias, Cantabria, Catalonia, Valencian Community, Extremadura, La Rioja, Navarre, Murcia and the Balearic Islands. The certificate is issued after a visit from a technical specialist, whose services will cost 60-160 €.

You will also need an extract from the Property Register (Nota simple informativa). This document confirms not only the seller’s ownership, but also contains information about the object itself: its registration numbers, location, area, existing encumbrances, information about other owners and their shares, etc. The extract can be ordered either at the registry office or online, and it will cost from 4 to 10 €.

Pre-sale expenses also include those associated with the preparation of the deposit agreement (Contrato de arras). You can find free standard forms of this agreement on the Internet, but we still recommend contacting specialists. The deposit agreement is an important document that sets out the terms of the upcoming transaction, the conditions for canceling the transaction, as well as the rights and obligations of the parties. A lawyer will help draw up an agreement in accordance with current legislation, maximally protecting the interests of the seller. The services of a lawyer will cost 100-200 €.

Expenses for the sale of real estate in 2026 in Spain, payable at the time of or after the transaction

As a rule, all notary costs associated with the execution of the deed are paid by the buyer. Therefore, among the expenses associated with the purchase and sale and falling on the shoulders of the seller, agency commissions remain. If the transaction was made without intermediaries directly between the buyer and seller, this paragraph can be omitted. But if an independent realtor or real estate agency was involved in the sale, the seller will have to pay the agreed upon commission.

The most convenient option is to carry out settlements in the presence of a notary. Agency commissions are confirmed by an invoice and recorded in the bill of sale. This is beneficial for the seller, because commissions officially carried out on the transaction are taken into account when calculating profit and tax base.

Mortgage repayment costs

If the seller has mortgage loan, he may request early repayment in connection with the sale of real estate. Repayment of the remaining amount of the debt will occur at the time of signing the notarized bill of sale. However, the seller will have to bear the additional costs associated with this procedure.

You may need to pay a fee to the bank for early repayment of your mortgage. The commission percentage ranges from 0.15 to 0.25% of the debt balance if the loan was issued with a floating interest rate and early repayment occurs in the first 3-5 years, or 1.5-2% of the debt balance if the loan was issued with a fixed interest rate.

Also, the seller will have to pay for the execution of a notarial deed on the repayment of the mortgage and its subsequent registration in the Property Register. Notary and registration costs will cost approximately 400 € if you do everything yourself.

Taxes on the sale of real estate in 2026 in Spain

When selling real estate in Spain in 2026, the owner must pay three taxes:

• Personal income tax IRPF on profits received from the transaction. The calculation does not occur immediately, but when submitting the next annual tax return.
• Municipal tax Plusvalía (on the increase in the value of land). The calculation is made within 30 days from the date of notarization of the sale and purchase.
• IBI real estate tax during the tax campaign.

Personal income tax (IRPF) on real estate sales in 2026

When calculating the tax base, the cost is taken into account real estate purchases, the cost of sale, as well as a number of related expenses:

• Purchase: The calculation takes into account the price of the transaction in which the owner participated as a buyer, taxes and expenses paid (IVA or ITP, stamp tax IAJD, notary costs and the Property Registry fee), subsequent investments in home renovation, confirmed by invoices, as well as depreciation if the property was rented out;
• Sale: The calculation takes into account the price of the transaction in which the owner acted as a seller, expenses and taxes (realtor commissions, Plusvalía, fee for registering the fact of repayment of the mortgage).

IRPF tax is paid only in the case of a positive tax base on a progressive scale:

• Profit up to 6.000 € – rate 19%
• Profit from 6.000 to 50.000 € – rate 21%
• Profit from 50,000 to 200,000 € – rate 23%
• Profit from 200,000 to 300,000 € – rate 27%
• Profit over 300,000 € – rate 28%

Even if a profit is made, the seller can count on a tax benefit. If the sale of the main residence took place, in which the owner-seller lived for at least 3 years, and the amount received is reinvested in the new main residence in full, then the tax benefit will be 100%. If not the entire amount is reinvested, but only part of it, the benefit percentage is calculated proportionally. It is important to make a new purchase within 2 years from the date of sale and use the new home as your main home for at least 12 months (live in it on a permanent basis, not forgetting to register with the city hall at your place of residence). If the sale took place with the repayment of the mortgage, then the remaining amount is subject to reinvestment.

Owners over 65 years of age who sell their primary residence are exempt from reinvestment obligations. If there is a sale of non-primary housing by owners over 65 years of age, then in this case you can receive a 100% tax break if the proceeds from the transaction are used as a life annuity.

Also, owners who have carried out work to improve energy efficiency can count on a tax benefit of 20 to 60%: the reduction in electricity consumption from non-renewable sources, the installation of energy-saving equipment, and an increase in the class of the energy certificate are taken into account.

Tax on income of non-residents (IRNR) on the sale of real estate in 2026

The IRPF tax is reported by tax residents of Spain. For non-residents, the INRR tax is provided – tax on the income of non-residents. The tax base is calculated in exactly the same way, i.e. as the difference between the sale price and the purchase price, taking into account taxes and expenses.

Citizens of the EU, Iceland and Norway pay tax at a rate of 19% on profits received, citizens of third countries – at a rate of 24%. The reinvestment tax benefit is only available to citizens of the EU, Iceland, Norway and Liechtenstein. A 50% discount is provided for all owners who purchased real estate in the period from May 12, 2012 to December 31, 2012.

Non-residents are subject to strict tax payment deadlines. If the seller of the property is a non-resident of Spain, the buyer, at the time of notarization of the transaction, withholds 3% of the price and submits the corresponding tax return within one month. The deduction is made regardless of whether the seller makes a profit or loss on the sale. Those. The seller is the taxpayer, but the primary responsibility for withholding the deposit and declaring falls on the buyer.

Once the buyer’s return has been filed, the seller has three months to file his own return and finalize his taxes. If a profit was made, the additional tax amount is calculated taking into account the previously deposited 3%. If the property was sold without a profit or at a loss, a refund of the specified 3% is requested.

Plusvalía tax on real estate sales in 2026

Tax Plusvalia is a municipal tax, the rates of which are determined by each municipality independently. Also at the municipal level, tax benefits and the possibility of installments are established.

Plusvalía can be calculated in two ways: by an objective assessment method and based on the actual profit received. Tax residents of Spain pay the tax themselves, and the buyer accounts for tax non-residents by deducting the appropriate amount at the time of execution of the notarial deed. In any case, the tax must be paid within 30 days from the date of the sale transaction. In case of loss or lack of profit, the obligation to pay tax does not arise.

By default, an objective assessment method is used, which is based on the cadastral value of the property and a coefficient depending on the period of ownership of the property. If the seller does not want to use the objective assessment method, he has the right to submit a corresponding application through the notary certifying the transaction. Tax calculation based on the actual profit received takes into account both the cadastral value and the profit from the sale. In any case, to understand what is more profitable, you can make all the calculations in advance, having previously found out the municipal tax rates.

IBI real estate tax on real estate sales in 2026

Real estate tax is calculated based on the cadastral value of the property. Rates are set at the municipal level and range from 0.3 to 1.3%. Taxpayer is a person who has the status of owner as of January 1 of each year. Thus, the tax receipt is issued in the name of the seller and the obligation to pay rests with him.

However, the law provides for the possibility of dividing the tax amount between the seller and the buyer in the event of the sale of real estate. Most often, such an agreement is enshrined in a reserve agreement. In this case, the seller pays the entire tax amount, and the buyer compensates a part proportional to the ownership period.