Checked in official sources
Selling in Spain
Only rules we could confirm in an official source. Your notary may ask for more: they have the final word on what is needed for your deed.
Required
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When you sell an existing home, a copy of the registered certificate and its label is attached to the sale contract. It is valid for up to 10 years, or up to 5 years with label G. The decree was amended in 2025, so check the current rules with your certifier.
Asked for or useful
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The buyer is liable, with the home itself, for unpaid community fees of the current year and the three years before. A statement from the community administrator that nothing is owed takes that worry away.
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The Catastro sets it every year and anyone can look it up per property in its online office. It is the minimum tax base for the buyer's transfer tax, so buyers and their advisers will look at it.
Tax and after the sale
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If you are not tax resident in Spain, the buyer withholds part of the price and pays it to the tax agency with modelo 211, within one month of the sale. You receive a copy, so you can deduct it in your own return.
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Non-resident sellers declare the gain with modelo 210, within three months after the buyer's one-month period for modelo 211 has ended.
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If a certificate from the Spanish tax agency shows that you are taxed in Spain as a resident, the buyer does not have to withhold with modelo 211.
Only in some cases
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A municipal tax on the rise in value of urban land. If the seller is a non-resident individual, the buyer pays it as "sustituto". The return is due within 30 working days of the sale.
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Due within six months of the death. You can ask once for six more months, within the first five months.
