What do you pay and what does the buyer pay?
Your cost has three blocks: Municipal Value, IRPF about gain and operation costs (I would notice from writing, energy certificate, mortgage cancellation and, if you sell with real estate, their fees).
The buyer pays the purchase tax (ITP), first copies of the write and registration. The complete photo:
| Concept | Who pays for it | Legal basis |
|---|---|---|
| Municipal Value (IIVTNU) | Seller, for sale | art. 106.1.b TRLRHL |
| IRPF for equity gain | Seller | arts. 33 to 35 LRPF |
| Maize (award) | Seller except pact | art. 1455 Código Civil |
| First copies, registration and subsequent expenses | Buyer, except pact | art. 1455 Código Civil |
| Energy efficiency certificate | Owner (seller) | art. 17 RD 390 / 2021 |
| attestation of debts with the community | He's been brought by his salesman. | art. 9.1.e LpH |
| Cancellation of outstanding mortgage | Seller | Loan and tariff contracts |
| Retirement fees | The person who contracts them (normally the seller) | Loan contract |
Municipal gain: that of the town hall
Graves the increased value of groundNo construction. To buy and buy the money whoever sells (art. 106.1.b of the Consolidated text of the Local Farms Act).
- Target date: treinta días hábiles from write to declare or autoliquidate (art. 110.2. a).
- Type: every town hall, never above 30 % (art. 108.1).
Target or real: choose the cheapest
Two methods co-exist and those with least ground are applied:
- Objective: The production and production of production and production products and their productionart. 107 TRLRHL). El ayuntamiento aprueba los suyos sin pasar de los máximos legales. Los máximos vigentes en 2026 van de 0,09 a 0,40 según los años: 0,15 con menos de un año, 0,40 con veinte o más y 0,10 con 16 años completos. La ordenanza puede aplicar un coeficiente reductor de hasta el 15 % sobre el valor catastral del suelo (art. 107.2.a).
- Real: difference between sale and purchase, only at the ground. If at your request it's found to be less than an objective basis, you tax for the actual (art. 107.5).
IRPF: What you gain from selling
Selling generates a gain or loss of property (art. 33 LRPF): transmission value less acquisition value, depending on 35.
- Acquisition value: what you have paid for more and more investments and improvements and costs and taxes (notary, registration, ITP or VAT). The mortgage's interest doesn't count. If you have been rented, you have to pay them back, as required by the regulations.
- Transmission Value: selling price (never lower than market) less the costs and prices of selling that you pay: fees, I would notice from the matrix, municipal gain.
The gain goes to the basis of saving. State scale (art. 66.1 LRPF) more autonomous (art. 76 LRPF), as from 22's December 2024:
| Savings base | State | Autonomous | Total type |
|---|---|---|---|
| To 6.000 € | 9,5 % | 9,5 % | 19 % |
| From 6.000 to 50.000 € | 10,5 % | 10,5 % | 21 % |
| From 50.000 to 200.000 € | 11,5 % | 11,5 % | 23 % |
| From 200.000 to 300.000 € | 13,5 % | 13,5 % | 27 % |
| More than 300.000 € | 15 % | 15 % | 30 % |
When you don't tax gain
- You have more than 65 years and you sell your habitual housing: exempt (art. 33.4.b LRPF).
- Reinvested in regular housing: If you sell yours and re-invest everything into another regular, it's excluded and if you re-invest a share, the proportional share (art. 38.1 LRPF). Stages and conditions in the regulations: check them before signing.
- Retirement regular housing to cancel the mortgage (art. 33.4. d).
If the house is inherited, the acquisition value is that stated at Successions, not what your relative paid for: how to sell an inherited house.
Loan, registration and paper
Default rule Article 1455 of Civil Code:: The seller pays for his handwriting and his first copies and his later copies are paid for by his buyer with the exception of an agreement. It's been negotiated at the loops: leave it in writing. He requested a notary and registration budget earlier.
- Energy certificate. A registered copies with his label are attached to his sale (art. 17.2 RD 390 / 2021). The rating should come out at any announcement (art. 17.3). It's worth ten years with G rating, five (art. 13.1).
- You pay with the community. Do you declare if you are up to date and give the Registrar's certificate that should be issued for up to seven calendar days (art. 9.1.e LpH). Without them, write cannot be authorized unless the buyer expressly exonerate you.
- Morttle pending. It's paid with his own price on his day of signature. He asked the Bank for a debt certificate at that date and saw if there was an advance refund commission.
- IBI of the year. It became the first day of the tax period, that's the calendar year (art. 75 TRLRHL). He pacts on his arms how his receipt of the year will be distributed.
Example: 250.000 € house bought from 2010
Supposments (exchange them with those of your writing and your IBI):
- 2010's purchase in March by 180.000 € with purchase costs and taxes of 8 % (14.400 €). No reforms and no rent.
- October 2026 sale by 250.000 €: 16 complete years.
- Total cadastral value of 110.000 €, 45 % ground (49.500 €).
- PlusValue: The legal maximum ratio of 0,10 and the type of 30 %, the legal ceiling. Your town hall may have lower figures.
- 3 % + VAT fees. Without notice, energy certificate and outstanding mortgage.
- IRPF: Without other savings income that year or personal minimum. It's unusual with an older 65 and no reinvestment.
| Item | Calculation | Amount |
|---|---|---|
| Value gain, target method | 49.500 € × 0,10 = 4.950 € base | — |
| Value gain, actual method | (250.000 − 180.000) × 45 % = 31.500 € from base | — |
| Value to pay | Minor base (4.950 €) × 30 % | 1.485 € |
| Sales fees | VAT 7.500 € + 21 % | 9.075 € |
| Transmission Value | 250.000 − 9.075 − 1.485 | 239.440 € |
| Acquisition Value | 180.000 + 14.400 | 194.400 € |
| Assets gain | 239.440 − 194.400 | 45.040 € |
| IRPF | 6.000 × 19 % + 39.040 × 21 % | 9.338,40 € |
| That's right. | 250.000 − 9.075 − 1.485 − 9.338,40 | 230.101,60 € |
Both taxes add up to 10.823,40 €. With fees, the total cost about the 8 % price.
Three readings:
- Value: with low cadastral value versus market value, most often wins the target method. With high cadastral, or if you bought more expensive than today, the actual or non-attached method can save you all the tax.
- Inputs: The purchase costs you credit are directly deducted from gain. Find 2010's papers.
- More than 65: If it's your regular home, the IRPF line goes and you'll have 239.440 €.
Before we put prices
- Purchasing and invoices and improvements.
- Last receipt from IBI (cadastral value and soil ratio).
- The capital gain order of your town hall (type, coefficients, reduction).
- Energy certificate in place before announcement.
- Bank and community manager debt certificate.
- A realistic price: what's left to you depends more on the starting price than on any deduction.
To figure out how much you can order, start with a valuation of your housing with actual comparable. If you have that clear, selling your place with Bliss We'll tell you how we work.
How we do at Bliss
Bliss Inmobiliaria currently starts in Madrid, Sierra Oeste and Valle del Tiétar.
Before we set the price we make an account of this page with your information: how much's net and how much's announced. If your place has a tourist license, look at the nuances at What about the license while selling. Full service at Bliss Inmobiliaria.
That article's informative and for your particular case consult with a tax or notary advisor.
