Do you want to sell your house but are unsure of the costs involved? Unfortunately, there isn't a simulator that automatically calculates this, as it depends on various factors. However, in this article, we provide you with all the necessary information so you can quickly and easily compile the costs and taxes associated with selling your home in 2025.
Typically, the costs range between 5% and 15% of the final sale price, although this may vary depending on the autonomous community where the property is located and the seller's situation.
- Costs associated with selling a property before formalisation
- Costs associated with selling a property during the transaction
- What taxes are paid when selling a house?
- Taxes on selling a property as a non-resident
- What expenses can be deducted from the sale of a property?
- How to save money when selling a home?
Costs associated with selling a property before formalisation
Managing the necessary documentation for the sale of a property is essential, and there are associated costs that must be covered to ensure the process is effective.
Energy certificate
Since 1 June 2013, an energy certificate is mandatory when selling a property. This document indicates the property's energy consumption, certifying its level of energy efficiency.
To obtain it, a qualified technician has to measure the property's values. The approximate average price of an energy efficiency certificate in 2025 ranges from €60 to €130. The cost of this document is influenced by the number of square metres: the larger the surface area, the higher the price.
Certificate of occupancy
In some Spanish autonomous communities, it is mandatory to have a certificate of occupancy to sell a property. This document certifies that the property meets the minimum safety and habitability requirements.
To obtain this certificate, you must hire a qualified technician. The cost varies depending on the professional, the type of property and the rates of each local council. In 2025, the average price is expected to range between €60 and €160.
Nota simple
It is always advisable to obtain a nota simple of the house. This document can be requested by both the buyer and the seller, as it is used to determine if the property is free of encumbrances if it has a mortgage, and other important details.
The easiest way to obtain this document is through the College of Registrars website, which costs €9.20. The price for obtaining the nota simple in person at the Property Registry is €3.64.
Mortgage cancellation fees
This expense must be assumed if the property to be sold has a mortgage. You cannot sell a property with encumbrances, so this procedure must be completed beforehand.
The cost of cancelling the mortgage will depend on how and with whom it is done. The cheapest option is to do it on your own (around €400), while an independent agency will charge approximately €480. Entrusting it to a bank agency will result in a payment slightly exceeding €1,000.
Costs associated with selling a property during the transaction
Once you've found a buyer, you will have to pay a series of costs to close the transaction:
Contrato de arras (deposit agreement)
This document is not mandatory but is highly recommended. The deposit agreement protects both the seller and the buyer if one of the parties backs out of signing the sales contract.
This document contains all the conditions agreed upon by both parties during the negotiation, such as the final sale price, the deadline for signing, the distribution of expenses, penalties for breach of contract, etc.
The cost varies depending on who is responsible for drafting it. You can get it for free by drafting the contract yourself. If a real estate agency prepares it, the cost will be included in their sales commission. If a lawyer handles it, the final price can range between €100 and €400.
Notary fees
These costs correspond to the public deed, including the notary's fees. They are typically paid in full by the buyer, although the Civil Code states that the seller must cover the costs of the public deed of sale, while the buyer is responsible for the costs of the first and subsequent copies.
The final cost of notary fees varies depending on the property's price. Notary fees, known as tariffs, are regulated by the State, and all notaries charge the same rates for identical services, which range between 0.2% and 0.5% of the property's value. For the granting of the public deed of sale, the fees range from €600 to €875, depending on the property's price.
Real estate fees
If you have chosen an estate agency to handle the sale of your home, you will need to pay their corresponding fees. These fees depend entirely on the market (type, geographical area, etc.) and the property price. Estate agencies typically charge a pre-established percentage of the final sale price of the home.
What taxes are paid when selling a house?
Once the property has been sold, it will be time to calculate the taxes associated with the sale to ensure you are up to date with the Tax Agency. This involves paying the following taxes:
Personal income tax (IRPF) on the sale of a home
When a property is sold, personal income tax must be paid on the capital gain obtained from the sale. In other words, it must only be paid if the property has been sold for a higher price than the one paid when it was purchased, resulting in a capital gain. The income obtained is declared in the income tax return for the year following the sale of the property.
To calculate it, the sale price, the purchase price and the expenses incurred to carry out these transactions are taken into account. Depending on the profits obtained, the amount will be taxed according to the IRPF brackets set by the Treasury, which for 2025 are:
| Revenue | Personal Income Tax |
| Up to €6,000 | 19% |
| Between €6,000 and €50,000 | 21% |
| Between €50,000 and €200,000 | 23% |
| Between €200,000 and €300,000 | 27% |
| More than €300,000 | 28% |
However, there are some exceptions to avoid paying personal income tax, for example, if:
- You're over 65 years old and have sold your primary residence or taken out a life annuity if the house sold is a second residence.
- You reinvest the money from the sale in the purchase of a new property that will serve as a habitual residence.
- You give the property as acceptance in lieu of payment because you cannot meet the mortgage.
- You're a person in a situation of severe or high dependency in accordance with the Law on the promotion of personal autonomy and care for people in a situation of dependency.
- The purchase of the property took place between 05/12/2012 and 12/31/2012, in that case, you are exempt from 50% of the capital gain obtained.
Municipal capital gains
This local tax must be paid to the town hall where the house is located, based on the increase in the property's value from the time of purchase until its sale. The payment must be made within 30 days of the sale.
This tax is levied on the increase in the land's value, not on the purchase price. To calculate the municipal capital gains tax, the cadastral value of the land, the years of ownership of the property, and the coefficient or percentage established by the city council must be taken into account.
There are two methods for calculating the amount of capital gains tax to be paid:
- Real method: It is the calculation of the difference between the sale or transfer price and the purchase or acquisition price of the property.
- Objective method: The cadastral value of the property will be multiplied by new coefficients, which are approved annually.
These are the coefficients for calculating municipal capital gains in 2025:
Generation period | Coefficient |
Less than 1 year | 0.16 |
1 year | 0.15 |
2 years | 0.15 |
3 years | 0.15 |
4 years | 0.16 |
5 years | 0.18 |
6 years | 0.20 |
7 years | 0.22 |
8 years | 0.23 |
9 years | 0.21 |
10 years | 0.16 |
11 years | 0.13 |
12 years | 0.11 |
13 years | 0.10 |
14 years | 0.10 |
15 years | 0.10 |
16 years old | 0.10 |
17 years old | 0.12 |
18 years old | 0.16 |
19 years old | 0.22 |
Equal to or greater than 20 years | 0.35
|
It's important to note that if a property is sold at a price lower than the purchase price, capital gains tax is not payable.
Property Tax (IBI)
This tax is paid annually and is the responsibility of each autonomous community, so the price will vary depending on the property's location. However, IBI costs are limited to a minimum of 0.4% and a maximum of 1.3% of the property's cadastral value.
It must be paid by the person who is listed as the owner of the property on 1 January, and the payment date varies depending on the location.
Taxes on selling a property as a non-resident
In 2025, the Treasury requires the buyer to withhold 3% of the purchase price at the time of the public deed and pay it on behalf of the seller into the Public Treasury as non-resident income tax.
If you sell your property to a foreigner, the foreign buyer must pay the Transfer Tax (ITP) and, if there is a mortgage, the Tax on Legal Documents (IAJD).
What expenses can be deducted from the sale of a property?
When selling a property, certain expenses may be deductible in personal income tax, meaning they can reduce the taxable base of the capital gain obtained. These expenses are divided into two categories: those that are subtracted from the sale value and those that increase the acquisition value.
Deductibles from the transmission value
- Real estate commission (they must give you an invoice for this)
- Municipal capital gains
- Mortgage cancellation fees
Deductible from the acquisition value
- Cost of renovations and improvements: Investments made in the property to improve it can be deducted as personal income tax, provided they are duly justified and the work has been carried out in the years prior to the sale.
- Taxes arising from the purchase: Costs for taxes paid at the time of acquisition, such as the Property Transfer Tax (ITP) or VAT.
- Notary fees
- Real estate fees: If fees were paid to a real estate agency for the purchase of the property.
How to save money when selling a home?
There are various strategies to reduce the expenses associated with selling a property:
- Using an independent agent to cancel the mortgage: Cancelling the mortgage can involve a significant expense, especially if it is done through the buyer's bank, which is usually the most expensive option. A more cost-effective alternative is to use the services of an independent agent.
- Negotiating the payment of the IBI with the buyer: Although legally it is the seller's responsibility to pay the IBI, you may be able to agree with the buyer on a proportional division of the payment based on the period of possession of each party during the year of sale.