Selling costs and net proceeds
What you keep after fees and taxes.
The sale
Not sure? Estimate what it is worth.
Non-residents pay 19% on the gain, EU or not; the buyer withholds 3% of the price.
Before VAT. Often about 5% on the Costa del Sol; negotiable.
Repaid from the price on completion day.
When you bought
As in your purchase deed.
Transfer tax or VAT and stamp duty, notary, registry, lawyer. Usually 10 to 13% of the price.
Works that added value, with invoices. Not repairs or upkeep.
Plusvalía municipal
A town-hall tax on the rise in the land value, paid by the seller within 30 days. Since November 2021 you pay the lower of two methods, and nothing if you sell for less than you paid:
- Objective: cadastral land value × a coefficient for the years owned (0.09 to 0.40 in 2026) × the town's rate (up to 30%).
- Real gain: sale price minus purchase price × the share of the cadastral value that is land × the same rate.
Varies, typically a few thousand euros; more after many years or on large plots.
Other costs
By law the seller pays the deed, but buyers usually agree to pay it. Leave at 0 if so.
Needed to advertise and sell. From about €60 for a flat, more for a villa.
What you keep
Net cash at completion
€678,975
After everything deducted on the day.
After the tax is settled
€662,245
After paying about €16,730 more than the 3% retention.
Deducted from €750,000
- Agency fee 5% + 21% VAT−€45,375
- 3% retention withheld by the buyerA payment on account of your tax, not a cost.−€22,500
- Plusvalía municipalDue to the town hall within 30 days; often held back at completion.−€3,000
- Energy performance certificate−€150
- Net cash at completion€678,975
Capital gains tax
| Sale price less selling costsAgency fee, plusvalía, notary and certificate reduce the gain. | €701,475 |
| Purchase price, costs and improvements | €495,000 |
| Taxable gain | €206,475 |
| Estimated tax19% flat for non-residents | €39,230 |
| Already withheld by the buyer (3%) | €22,500 |
| Still to pay | €16,730 |
General information, not tax advice. Figures are estimates for 2026: plusvalía depends on the town and your cadastral values, depreciation reduces the purchase value if the home was let, and residents' gains are added to their other savings income. Ask a lawyer or tax adviser before you sign.
See what you keep when you sell: agency fee, plusvalía municipal, mortgage repayment, capital gains tax and the 3% non-resident retention, itemised, with the cash on completion day and after the tax is settled. General information, not tax advice.
Rates and thresholds checked September 2026. Estimates for guidance only; confirm figures with a lawyer, bank or developer before committing.
Questions people ask
How much capital gains tax does a non-resident pay on a property sale in Spain?+
19% of the gain, whether you live in the EU, the UK or elsewhere. The gain is the sale price less your selling costs, minus what you paid including purchase taxes, fees and documented improvements. If the property was let, the depreciation you could claim reduces the purchase value.
What is the 3% retention when a non-resident sells?+
The buyer must hold back 3% of the price and pay it to the tax office within a month (Modelo 211). It is a payment on account of your capital gains tax, not an extra cost. You then file Modelo 210 within the following three months: pay the difference if your tax is higher, or claim a refund if it is lower, for example when there is little or no gain.
What capital gains tax do Spanish residents pay?+
Gains go into the savings income scale for 2026: 19% up to €6,000, 21% up to €50,000, 23% up to €200,000, 27% up to €300,000, 30% above €300,000. Sellers aged 65 or over selling their main home are exempt, and reinvesting in a new main home can also exempt the gain. The tax is paid in the income tax return the following year, with no retention at sale.
How is plusvalía municipal calculated?+
Since November 2021 you pay the lower of two methods. The objective method multiplies the cadastral land value by a coefficient for the years owned (from 0.09 to 0.40 in 2026) and the town hall's rate, which is at most 30% (Marbella 29%). The real-gain method applies the rate to your actual gain times the land share of the cadastral value. If you sell for less than you paid, nothing is due. It is filed within 30 days of the sale.
Who pays the agency fee and the notary when selling?+
The seller normally pays the agency fee, commonly about 5% plus 21% VAT on the Costa del Sol, though it is negotiable. By law the seller pays the notary for the sale deed, but in practice buyers usually agree to pay it along with the registry. The seller also pays plusvalía, the energy certificate and the cost of cancelling any mortgage.