Selling a property on the Costa Daurada: taxes and documents

Selling a property requires preparing the documentation before accepting an offer. The charges, the registry situation, and tax implications determine how much money the seller will actually receive and what can be promised in the contract.

Basic documents

It is advisable to gather the deed of sale, simple note, cadastral reference, energy efficiency certificate, IBI receipts, community certificate, and documentation on renovations. If there is a mortgage, the balance must be requested and coordinated for its economic and registry cancellation.

Capital gain

The difference between the transfer value and acquisition value, adjusted with legally allowed expenses, may generate a capital gain in income tax (IRPF) or non-resident income tax (IRNR). There are exemptions or special rules in certain cases, such as reinvestment in primary residence, which require specific compliance.

Municipal plusvalía

The Urban Land Increment Tax is managed with the municipality. The calculation and possible absence of an increase must be verified with the deeds and land value within the applicable period.

If the seller is a non-resident

In general, the buyer must withhold 3% of the price and remit it through the corresponding model. Afterward, the seller regularizes their tax situation and may request a refund if the withholding exceeds the quota.

Deposit and cost sharing

The contract should specify charges, delivery date, furniture, utilities, occupancy status, and consequences of any incidents. It must also clarify costs without using generic formulas incompatible with applicable regulations.

In house purchase in Cambrils and the Costa Daurada, we coordinate deposits, cancellation of charges, notary services, and taxes for sellers at Bufete Trujillo.

Sources: AEAT, Urban Land Increment Tax legislation, and energy certification regulations.

This content is informational and does not replace tailored legal advice.