Property sale · Complete process
A successful sale starts before the listing is published: first, the property, documentation and completion process must be prepared.
A property sale in España usually progresses from reviewing ownership, encumbrances and documentation to market valuation, marketing, offer, private contract, preparation of the deed, signing before a notary, payment, handover of keys and subsequent obligations. There is no single identical documentary or tax checklist for every property: regional, municipal, community and mortgage-related requirements may apply and different treatment may apply depending on the seller's tax residence.
Short answer
The correct order reduces surprises once a buyer has been found
The safest sequence is to first prepare the property's file, decide on the price and sales strategy, market it with consistent information, carefully document the offer and any deposit, resolve the mortgage or encumbrances, prepare the deed and finally complete payment, transfer of possession and tax obligations. This page explains the process; documents, taxes and detailed calculations are covered on separate pages to avoid duplication.
Prepare
Owners, Land Registry, Catastro, community, IBI, energy performance certificate, mortgage and occupancy status.
Market
Asking price, presentation, marketing, viewings and offer management with verifiable information.
Contract
Offer, reservation or deposit agreement, with the price, deadlines, conditions, inventory and consequences of breach clearly set out.
Close
Deed, payment, discharge of encumbrances where applicable, keys, possession and subsequent taxation.
A mortgage that has been repaid but remains registered, an unregistered inheritance, discrepancies in floor area, community fees owed, an existing tenancy or pending regional documentation may delay or alter completion even when the buyer is ready.
Step-by-step process
Ten stages from the decision to sell through to completion
Some stages may overlap, but the order helps identify issues before entering into contractual commitments.
Confirm ownership
Identify the owners, ownership shares, marital status, powers of attorney or representation, and who will need to sign.
Review encumbrances and the actual situation
Check the Land Registry, Catastro, mortgage, community, occupants, tenancies and any potential issues.
Prepare documents
Gather the deed, IBI, cadastral reference, energy performance certificate and the documents applicable to the property.
Set the price and strategy
Distinguish between the market valuation, asking price and the seller's net target; they are not the same figure.
Publish and conduct viewings
The listing must describe the property accurately and include the required energy information.
Negotiate the offer
Do not assess the price alone: review the payment method, financing, timeline, furniture, occupancy and other conditions.
Formalise the reservation or deposit agreement
Define what is delivered, what obligations each party assumes and what happens if the transaction does not proceed to deed execution.
Prepare for completion
Coordinate the documents, mortgage debt, cancellations, community certificate and payment methods.
Sign and hand over
The deed records the transfer, price and relevant circumstances; payment, possession and keys are coordinated.
Complete post-sale obligations
Manage taxes, any pending Land Registry cancellations, the community, utilities and the filing of supporting documents.
Step 1 · Legal and practical preparation
Check that you can sell exactly what you intend to list
The seller's copy of the deed, Land Registry information and cadastral data serve different purposes. Before making commitments, check that ownership can be transferred and identify charges, mortgages, third-party rights, occupants or discrepancies that require explanation or resolution.
- Owner or owners and ownership percentage.
- Power of attorney if someone will sign on the seller's behalf.
- Mortgages, liens or other registered encumbrances.
- Cadastral reference and basic consistency of identification details.
- Tenancies, occupants or commitments regarding the handover of possession.
- Special circumstances: inheritance, VPO housing, works, extensions or local documentation.
Step 2 · Document file
The required documentation depends on the property, autonomous community, municipality and the seller's circumstances
It is not advisable to present a rigid checklist as though all Spanish properties required exactly the same documents. However, there is a recurring core set that makes it possible to prepare most sales and identify which additional documents will be needed.
Title and identity
Deed or acquisition title, identification of the owners and, where applicable, powers of attorney or documents proving authority to represent.
Land Registry and encumbrances
Up-to-date Land Registry information to establish ownership, mortgages, liens and other registered rights that may affect completion.
IBI and Catastro
IBI receipts or proof of payment and the cadastral reference, which the notary requests as part of the sale checks.
Energy efficiency
Registered certificate and energy label where the property falls within the scope of application and no legal exemption applies.
Homeowners' association
For properties under horizontal ownership, a declaration regarding outstanding debts and a matching certificate for completion, unless the buyer expressly waives it.
Conditional documents
Mortgage, tenancy, habitability, VPO, planning, inheritance, building works or other documents depend on the property and the applicable jurisdiction.
The Horizontal Property Act requires the transferor to state in the deed whether they are up to date with general expenses or specify any amounts owed and provide a corresponding certificate. The deed cannot be authorised without that certificate unless the buyer expressly waives the seller's obligation to provide it.
Energy performance certificate
Do not leave it until signing day: it also affects how the property is advertised
Royal Decree 390/2021 includes existing buildings or parts of buildings that are sold within its scope. Where certification is required, the certificate must be registered with the competent authority of the autonomous community in order to be legally valid, and the energy rating must appear in the listing, marketing and advertising.
- First check whether the property is subject to the procedure or falls within an exemption.
- Obtain the certificate from a qualified technician.
- Register it under the autonomous community's procedure.
- Include the label information in the advertising.
- When selling an existing building, include the registered energy documentation required by the regulations in the contract.
Steps 3–5 · Pricing and marketing
The asking price must account for two different figures: the estimated market value and the seller's net proceeds
A market appraisal helps position the property against supply, demand, features and comparable sales, but it does not replace a mortgage valuation or determine taxation on its own. Before accepting an offer, also calculate how much money will actually remain after outstanding debt, selling costs and tax obligations.
Market price
Commercial valuation basada on location, condition, features, competition, demand and available comparable evidence.
Asking price
Marketing decision. It may include room for negotiation, strategy, target timeframe and specific terms of the sale.
Seller's net proceeds
The amount remaining after the mortgage or financial encumbrances, agreed fees, costs, withholdings and applicable taxes.
Agency fees and the scope of service depend on the commercial agreement. Before instructing an agent to sell, review the commission, IVA where applicable, exclusivity, duration, termination grounds, collaboration with third parties and when fees become due.
Steps 6–7 · Offer, reservation and deposit agreement
A good offer is not assessed solely by the number shown next to the € symbol
Price, payment method, financing, timeline, furnishings, occupancy, completion date, outstanding documentation and conditions precedent can significantly alter the true quality of an offer. If a reservation is subsequently signed or a deposit agreement, its wording determines the obligations and consequences for both parties.
- Total price and amounts paid before completion.
- Deadline for signing before a notary.
- Which furnishings, parking space, storage room or other items are included.
- Occupancy status and date vacant possession will be delivered.
- Financing or due diligence conditions, if agreed.
- Consequences of breach and the return or forfeiture of amounts paid.
Step 8 · Mortgage and encumbrances
Paying off the loan and cancelling the mortgage at the Land Registry are two different things
If there is an active mortgage, the transaction must coordinate the outstanding balance and how it will be paid or cancelled at closing. If the loan has already been paid off but the mortgage remains registered, the registered charge may continue to appear until the relevant cancellation is formalised and filed.
Outstanding debt
Request the necessary information from the bank to determine the outstanding balance and prepare the financing settlement.
Land Registry cancellation
A mortgage may remain registered after the debt has been paid off. Land Registry cancellation requires a separate procedure.
Coordination at the notary's office
Before signing, establish which amounts are paid to the seller, which are allocated to debt, and how the cancellations will be documented.
Step 9 · Deed, payment and handover
The final signing must coordinate ownership, funds and possession in the same closing
At the notarial stage, the identity and legal capacity of the parties, the seller's title, the status of registered charges and various property documents are checked. The General Council of Notaries also identifies among the usual checks the status of the owners' association, IBI, cadastral reference, energy certificate and, where applicable, tenancy status.
- Confirm who will sign in person and who will sign under a power of attorney.
- Review the price, payment methods and amounts paid in advance.
- Coordinate any payment allocated to mortgage debt or cancellation.
- Define exactly when possession and keys will be handed over.
- Include an inventory or agreements concerning furnishings where relevant.
- Provide the documents and supporting evidence included in the file.
If the transferor is an individual or entity that is non-resident and has no permanent establishment under IRNR rules, the buyer must generally withhold 3% of the agreed consideration and pay it over using Form 211. This is an advance payment towards the seller’s tax liability, not necessarily their final tax liability.
Seller taxation
The sale may give rise to national and municipal taxation, but this guide does not replace your specific calculations
The treatment depends, among other factors, on tax residence, ownership, acquisition and transfer dates and values, expenses and investments that are tax-deductible, use of the property and municipality. For this reason, detailed calculations are provided in separate guides.
Resident seller
An individual resident must consider the capital gain or loss arising from the transfer in their IRPF return. There are exemptions or specific treatments that depend on the facts of each case.
Non-resident seller
The buyer must withhold and pay 3% of the consideration where the IRNR rule applies to the transfer of property by a non-resident. The seller’s tax liability is then settled.
Municipal capital gains tax
Within its legal framework, IIVTNU taxes certain increases in the value of urban land. In transactions for consideration the taxpayer is normally the transferor, but the municipal ordinance and procedure are essential.
Selling costs
Agency fees, professional advice, the energy performance certificate, mortgage cancellation or other costs are separate categories from taxes and must be included when calculating the net proceeds of the transaction.
The Local Finance Act establishes the IIVTNU framework, but rates, coefficients within the legal framework, reliefs and procedures require reference to the relevant town hall’s ordinance. In addition, the law itself provides for non-liability where it is demonstrated that no increase in value has occurred under its rules.
Step 10 · After signing
The deed is not always the seller’s final formality
After completion, tax, Land Registry and practical obligations may remain. The exact list depends on the transaction, but it is advisable to assign a person responsible and a deadline for each task before considering the file closed.
Taxation
Keep the acquisition and sale documentation, and deal with IRPF or IRNR and municipal capital gains tax where applicable.
Outstanding cancellations
Check that any mortgage or Land Registry cancellation assumed in the transaction is completed as planned.
Possession and administration
Formalise the handover of keys, meter readings or utility changes, as well as practical communications relating to the community and property.
The deed, private contracts, invoices, proof of improvements, original acquisition documents, sale costs, bank certificates and tax receipts may be relevant for substantiating the tax treatment of the transaction.
Situations that change the process
The general guide needs to be adapted when the seller or property changes
| Situation | What changes | What to review before committing |
|---|---|---|
| Resident individual seller | Any potential gain or loss falls within the IRPF framework. | Acquisition value, sale value, allowable expenses, improvements, use and possible exemptions. |
| Non-resident seller | The buyer’s 3% withholding may apply, followed by the subsequent IRNR regularisation. | Tax residence, ownership, representative where applicable, and Modelo 211/IRNR documentation. |
| Property with a mortgage | The outstanding balance, payment and financial/Land Registry cancellation must be coordinated. | Bank certificate or information, cancellation instructions and recording in the deed. |
| Co-ownership or inheritance | There may be several owners or a prior acquisition pending registration. | Title, Land Registry, acceptance/allocation of inheritance, and the authority of all transferors. |
| Tenanted or occupied property | Possession and third-party rights may affect the timeline, contract and deed. | The contract, occupants, applicable rights and what can actually be delivered to the buyer. |
| Corporate seller | Tax treatment and representation are not the same as for an individual. | Powers of attorney, governing body, accounting, corporate taxation and company documentation. |
Common mistakes
Eight issues worth resolving before the buyer discovers them
Listing without checking encumbrances
The price may have been negotiated without knowing what debt or encumbrance must be cleared to complete the sale.
Preparing the energy performance certificate too late
Energy information also affects advertising, not just the deed.
Accepting a deposit without calculating the net proceeds
Mortgage repayment, expenses, taxes or withholdings may later arise and alter the expected outcome.
Confusing a repaid loan with a cancelled mortgage
The encumbrance may still appear in the Land Registry even if the outstanding debt is zero.
Ignoring the 3% withholding
A non-resident seller may not receive 100% of the agreed consideration at the notary's office due to the statutory withholding.
Using an “average” capital gains tax of España
IIVTNU requires the municipality, the local ordinance and the actual transfer details.
Promising vacant possession without checking occupancy
Tenants, occupants or move-out dates must be assessed before setting the handover date.
Using a rigid nationwide checklist
Habitability, VPO housing, planning regulations and other requirements may vary by region and property.
Official sources
Legal and institutional basis used for this guide
The following sources support the national facts included here. When an issue depends on an autonomous community or municipality, the relevant local authority source must be added before providing a specific answer.
Municipal capital gains tax: competent local council. Habitability, VPO, energy efficiency and certain documents: competent regional authority. Planning and licences: regional legislation and planning/local council. This page does not turn those regional rules into universal national obligations.
Related guides
Explore each part in greater depth without duplicating the purpose of this guide
This page answers “how to sell step by step”. Documents, taxation, withholding, municipal capital gains tax and mortgage cancellation are covered in their own canonical URLs.
Professional assistance
Search by location, service, language and property type
A useful recommendation should be based on relevance to the transaction. To sell, filter for professionals who work in the property’s location, provide services to sellers, can assist you in the required language and understand the type of property or specific situation.
Frequently asked questions
How to sell a property in España
Before making commitments to a buyer, it is advisable to confirm who is entitled to sell, review ownership and encumbrances, check the actual occupancy status and prepare the core documentation. The price and marketing strategy can then be defined with less risk of discovering an obstacle too late.
There is no single fixed list that applies to every property. Typically, the title deed, identity documents, Land Registry details, IBI and cadastral reference, energy performance certificate and, for properties under horizontal ownership, outstanding community debts are reviewed. Mortgages, tenancies, VPO housing, habitability, planning matters, inheritances or powers of attorney may require additional documentation.
Where the property falls within the scope of Royal Decree 390/2021 and no exemption applies, the energy label information must appear in the listing, promotion and advertising. The certificate must be registered through the procedure of the competent autonomous community in order to be legally valid.
Using a deposit agreement is not mandatory when selling a property. If a deposit or reservation agreement is signed, its contents must be reviewed because it binds the parties according to the terms agreed, and not all deposits have the same legal consequences.
A sale with an outstanding mortgage can be structured, but completion must coordinate the debt and Land Registry status. Paying off the loan and cancelling the mortgage at the Land Registry are separate procedures, so they should be planned before signing the deed.
Tax may be payable on the gain from the transfer through IRPF or IRNR, depending on the seller's residence and circumstances, and IIVTNU, or municipal capital gains tax, may also be relevant. The outcome depends on personal, tax, property and municipal information, so it should be calculated using the relevant specific sources.
Where the IRNR rule applies to the purchase of a property owned by a non-resident without a permanent establishment, the buyer must withhold and pay 3% of the agreed consideration using Form 211. It is an advance payment towards the seller's tax liability, not necessarily their final tax.
It should not be assumed automatically. IIVTNU is governed by the national framework and the municipal by-law; the law provides for non-liability where it is demonstrated that there has been no increase in value under its rules. The calculation, reliefs and procedure should be checked with the relevant town hall.
Representation by power of attorney may be used where its scope and validity are sufficient for the specific acts involved. If the power of attorney is granted outside España, the formalities for legalisation, apostille, translation or equivalence depend on the country, document and method used, so they should be checked for the specific case.
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