Seller costs when selling property in Spain: what you pay and when

One of the first questions we get from property owners thinking about selling on the Costa Blanca is: what will this actually cost me? It's the right question to ask before signing anything. Selling in Spain involves a set of costs that can range from 5% to 15% of the sale price depending on your specific situation.

Below we break down every cost a non-resident seller can expect, with approximate figures so you can run the numbers before making any decision.

Estate agency fees

The most visible cost is the agency commission. On the Costa Blanca, sellers typically pay between 3% and 5% of the sale price. Some agencies work with a fixed fee, though this is less common. This covers marketing, viewings, buyer negotiations and full support through to signature.

What many sellers don't know is that this figure is negotiable, particularly for mid-to-high value properties. We always recommend agreeing it in writing in the sales mandate before the property is listed anywhere.

On a €180,000 apartment, agency fees would range from €5,400 to €9,000.

Energy performance certificate (EPC)

Required by law since 2013 for any property sale in Spain. A certified technician carries out an inspection and the cost depends mainly on property size. For a standard two-bedroom apartment in Torrevieja or Orihuela Costa, expect to pay between €100 and €200. If the property hasn't been used for years, the certificate may have expired and need renewing.

Nota simple from the Land Registry

The buyer will always request an up-to-date nota simple to confirm there are no outstanding charges or issues on the title. You can request one yourself before negotiations begin to have it ready. Cost: €9 to €12 online through the Colegio de Registradores.

Gestoría: essential for non-residents

If you don't live in Spain, you'll need a gestoría or tax adviser to handle the post-sale paperwork: filing form 211 (the 3% retention), calculating and settling the IRNR, and applying for any refund if you've been over-retained. Fees typically run between €200 and €500 depending on the complexity of the transaction.

Municipal capital gains tax (plusvalía)

This is a local tax collected by the town hall on the increase in the cadastral value of the land since you bought it. Since November 2021, sellers can choose between the objective method (based on cadastral value and years of ownership) or the real method (based on actual gain). If property values haven't risen much, the real method may result in little or no plusvalía.

For a €180,000 apartment with a land cadastral value of €20,000 and 10 years of ownership, plusvalía would typically be between €800 and €2,500, though this varies significantly by municipality. Both Torrevieja and Orihuela have their own rate tables.

The 3% retention: not a cost, but it affects your cash flow

When a non-resident sells property in Spain, the buyer is legally required to withhold 3% of the purchase price and pay it directly to the tax authority as a guarantee against the IRNR. This isn't an additional tax — it's an advance payment.

If your actual net capital gain produces less IRNR than the 3% withheld, the tax authority refunds the difference. On a sale of €180,000, the retention is €5,400. Your gestoría files form 211 on your behalf and, where applicable, form 210 for any refund claim.

IRNR: the tax on your capital gain

This is the tax that surprises sellers most. The Non-Resident Income Tax (IRNR) applies to the capital gain from the sale. The rate is 19% for EU/EEA residents and 24% for everyone else.

The taxable base is the difference between the sale price (minus selling costs and commission) and the original purchase price (plus buying costs at the time). Sold at a loss? IRNR is zero. On a net gain of €30,000, you'd owe approximately €5,700 (EU) or €7,200 (non-EU).

Owners who bought more than 20 years ago may face a sizeable gain. Running this calculation before committing to sell is worth doing.

Mortgage cancellation

If there's an outstanding mortgage, it must be formally cancelled at the registry at the point of sale. The bank charges an early redemption fee (can range from 0% to 1% of the outstanding balance depending on your mortgage contract), plus notary and registry fees for the cancellation deed. Total: typically between €500 and €1,500.

Notary fees (seller's portion)

In Spain, notary costs for a property sale fall mainly on the buyer. The seller's share is very small — generally €50 to €150 for your copy of the deed and minor administrative items.

What does it all add up to on a €180,000 apartment?

A concrete example: EU-resident seller, apartment bought 10 years ago for €130,000, sold for €180,000:

• Agency commission (4%): €7,200
• Energy certificate: €150
• Nota simple: €12
• Gestoría: €350
• Municipal plusvalía: ~€1,500
• IRNR on net gain (~€38,000): ~€7,200
• Notary (seller's portion): €100

Approximate total: €16,500, roughly 9.2% of the sale price. The €5,400 retention has already been paid by the buyer to the tax authority; if the final IRNR is €7,200, the seller pays the €1,800 difference directly to Hacienda.

How do you know exactly what you'll owe?

Every transaction is different. The year you bought, what you paid, the costs you can evidence, the municipality, how long you've owned it and your country of tax residence all affect the final figure. At Bennecke we carry out this calculation free of charge before you sign any sales mandate, so you know exactly what net proceeds to expect when the deal closes. Ask us any time, no obligation.