Selling a Property in Andalusia: Documentation, Costs, and Taxes (2026 Guide)
⚠️ General guide. Tax rates, coefficients, and allowances must be verified as of the date of the transaction with a tax advisor.
This is the guide I use with my clients. Keep it: it will save you two trips to the notary.
Complete documentation checklist
| Document | Where to request | Lead time | Estimated cost | Mandatory? |
|---|---|---|---|---|
| Title deed | You have it or get a copy at the notary where it was signed | 1-5 days | 30-90 € for the copy | Yes |
| Updated property registry 'nota simple' | Property Registry or the Land Registrars website | 24-72 hrs | 9-15 € | Yes, in practice |
| Energy performance certificate | Competent technician + registry in the Junta de Andalucía | 3-10 days | 80-200 € | Yes |
| Latest IBI receipt | You have it or at the town hall | Immediate | 0 € | Yes |
| Certificate of good standing with the community | Property manager | 3-10 days | 0-50 € | Yes |
| Certificate of zero debt or outstanding balance | Your bank | 3-15 days | 0-150 € | Only if there is a mortgage |
| Community statutes | Property manager | 3-10 days | 0-30 € | Recommended |
| Latest board meeting minutes | Property manager | 3-10 days | 0-30 € | Recommended |
| First occupation licence / occupancy certificate | Town hall | 10-30 days | 0-60 € | Depends on the case |
| Cadastral data | Cadastre Electronic Office | Immediate | 0 € | Recommended |
| Utility supply contracts | Utility companies | Immediate | 0 € | Recommended |
| Building Technical Inspection (ITE/IEE) | Community or town hall | Variable | Variable | Depending on building age |
| Tourist licence (VUT) | Andalusia Tourism Registry | Immediate | 0 € | Only if the property is a VUT |
Additional documentation depending on the case
- Inherited property: deed of acceptance of inheritance, settlement of Inheritance Tax, and registry registration in the seller's name. Without registration, it cannot be sold.
- Property with construction or extensions: building licence, certificate of final completion, and registered new construction declaration. This is the most common problem in the Axarquía.
- Non-resident seller: valid NIE and tax documentation.
- Seller married under community of property: spouse's consent.
- Subsidised housing (VPO): authorisation or visa from the competent administration, and verification of disqualification deadlines.
Practical tip: request the 'nota simple' before publishing the advert, not before signing. Forgotten seizures, mortgages that were paid off but not registered as cancelled, and surfaces that do not match often appear. Discovering this with a buyer waiting is the fastest way to lose a deal.
Costs assumed by the seller
| Concept | Estimated amount | Notes |
|---|---|---|
| Energy certificate | 80-200 € | Mandatory to advertise the property |
| Nota simple | 9-15 € | Per request |
| Community certificate | 0-50 € | According to manager |
| Mortgage registry cancellation | 400-1,000 € | Notary + registry + agency |
| Municipal capital gains tax (Plusvalía) | Variable | See below |
| Capital gains tax (IRPF) | Variable | See below |
| Agency fees | 3-5 % + VAT | If hired |
| Notary (main deed) | Usually the buyer | Unless otherwise agreed |
Regarding notary fees: the usual practice in Andalusia is for the buyer to assume the costs of the notary, registry, and transfer tax, while the seller covers the municipal capital gains tax and the cancellation of their mortgage. This is a custom, not an obligation: something else can be agreed, and it is advisable to leave it in writing in the deposit contract.
Taxes on the sale
Municipal capital gains tax (IIVTNU)
This taxes the increase in the value of urban land from when you acquired it until you sell it. It is paid by the seller and managed by the municipality's town hall.
Since the 2021 reform, you can choose between two calculation methods and apply whichever is most favourable to you:
- Objective method: cadastral value of the land × coefficient according to years of ownership (the coefficients are updated periodically).
- Actual method: difference between the transmission value and the acquisition value, applying the proportion that the land represents on the total cadastral value.
Key point: if there has been no increase in value —you sell for less than you bought it for, proving it with the deeds— the operation is not subject to tax. This must be requested explicitly and proven; it is not applied automatically.
Deadline for submission: 30 working days from signing, extendable in transmissions due to death.
IRPF: capital gains
The difference between the transmission value and the acquisition value is taxed in the savings tax base.
Calculation:
Transmission value = Sale price − selling costs (agency, capital gains tax, certificates)
Acquisition value = Purchase price + purchase costs and taxes + investments and improvements
Gain = Transmission value − Acquisition value
Current savings tax base scale:
| Bracket | Rate |
|---|---|
| Up to 6,000 € | 19 % |
| From 6,000 to 50,000 € | 21 % |
| From 50,000 to 200,000 € | 23 % |
| From 200,000 to 300,000 € | 27 % |
| More than 300,000 € | 30 % |
The scale is applied to the total savings base, not just on the property capital gain: if you have other capital yields, they raise the applicable marginal rate.
Main exemptions:
- Reinvestment in primary residence. Total exemption if you reinvest the full amount obtained into another primary residence within two years. If you reinvest only a part, the exemption is proportional.
- Over 65s. The gain from the transmission of the primary residence is 100% exempt, without the need to reinvest.
- Life annuity. For those over 65, an exemption of up to 240,000 € if a life annuity is set up within six months of the sale.
Very important: keep the invoices for all improvements and investments made on the property. They increase the acquisition value and reduce the gain. Ordinary repairs and maintenance, on the other hand, do not count.
3% withholding if the seller is a non-resident
When the seller is not a tax resident in Spain, the buyer is required to withhold 3% of the price and pay it to the Tax Office (Hacienda) on account of the seller's tax. The seller then files their tax return and, if the withholding exceeds what is due, requests a refund.
This is a critical point on the Costa del Sol, where a significant portion of transactions involve foreign sellers. If you are the buyer and you do not withhold, you are liable for the debt.
Hidden charges that appear in the 'nota simple'
Those I see most frequently in the Axarquía:
- Mortgage paid off but not registered as cancelled. You finished paying it off eight years ago, but the charge is still registered. Cancelling it takes between two and six weeks and costs between 400 and 1,000 €.
- Seizures for old debts. Unpaid IBI, municipal taxes, debts with the Social Security.
- Tax encumbrances from a previous inheritance not settled correctly.
- Rights of way, light, or view easements. Very common in rustic properties and townhouses.
- Surface discrepancies between the Registry, the Cadastre, and reality. Common in undeclared extensions.
- Resolutory condition of a previous sale with a deferred price.
- VPO limitations still in effect.
None are insurmountable. They all need time. That is why they are requested before publishing.
Special: property with a tourist licence (VUT)
If you are selling a property registered as a tourist accommodation in Andalusia, there are additional checks:
- Verify that the registration in the Andalusia Tourism Registry is in force and that the property meets the requirements demanded by current regulations.
- Check the statutes and agreements of the community of owners, which can condition or limit the activity.
- Review the municipal urban planning status, as recent Andalusian regulations have introduced requirements and enabled town halls to adopt restrictive measures in certain areas.
- Clarify in the contract if the licence is transferred with the property and under what conditions.
Do not assume that the licence is transferred automatically or that the buyer will be able to continue operating it: verify it before including it as a sales argument or price justification. A VUT that cannot be maintained is not worth what the owner believes it is worth.
Frequently asked questions
Which documents are mandatory to sell in Andalusia?
Title deed, energy performance certificate, certificate of good standing with the community of owners and, if there is a mortgage, a certificate of outstanding balance or zero debt. In practice, the updated 'nota simple' and the latest IBI receipt are also essential.
Who pays the municipal capital gains tax, the buyer or the seller?
The seller, as a general rule in onerous transfers. It is a tax that levies the increase in the value of urban land during the period of ownership and is managed by the town hall of the municipality where the property is located.
How much is the sale of a property taxed in the IRPF?
The capital gain is taxed in the savings base with a progressive scale from 19% to 30%, depending on the amount. There are significant exemptions: reinvestment in a primary residence and the transmission of a primary residence by those over 65.
Am I exempt if I reinvest in a primary residence?
Yes, if you reinvest the total amount obtained in the acquisition of another primary residence within a period of two years, before or after the sale. If you reinvest only a portion, the exemption is applied proportionally.
What happens if the seller is a non-resident?
If the seller is a non-resident, the buyer must withhold 3% of the price and pay it to the Tax Office on account of the seller's tax. If the non-resident is the buyer, there is no withholding, but they will need an NIE to sign the deed.
Can I sell a house I inherited that is not yet in my name?
Not until the inheritance has been accepted, the Inheritance Tax has been settled, and the property has been registered in your name in the Registry. It is a procedure that can take months; it is advisable to start it before considering the sale.
How long does the whole process take from when I accept an offer?
Between four and eight weeks if the documentation is prepared. If the buyer needs a mortgage, add two to four more weeks. If there are charges to cancel or an inheritance pending registration, it can take several months.
Fabiana Gastaudo is a judicial real estate expert and property valuation specialist, practising in Málaga city and the Axarquía region.
Sources: Law 35/2006, on IRPF, and implementing regulations · Law 7/2024, savings tax base scale · Consolidated Text of the Law on Local Treasuries, IIVTNU and 2021 reform · Consolidated Text of the Non-Resident Income Tax Law, 3% withholding · Andalusian regional regulations on tourist accommodation.
Interested in reading more? How to prepare your house for sale: the checklist · The 12 most frequent objections when selling · How a property is truly valued