Seller's guide
Costs of Selling Property in Sotogrande
When you sell, the main costs are the agency fee, the municipal plusvalía and tax on any gain. If you live outside Spain, the buyer also holds back 3% of the price for the tax office. Use the calculator to estimate the tax, then read what each cost is and who pays it.
Figures checked in October 2026 against Spanish tax law and the Spanish Tax Agency. This is an estimate to help you plan, not legal or tax advice. Your lawyer or tax adviser will confirm the exact amounts before you sign.
The costs, one by one
Estate agent's fee
In Spain the seller usually pays the agent's fee, plus 21% VAT. The fee is agreed in writing before your home goes on the market and is normally paid at the signing.
Tax on your gain: 19% to 30%
If you are tax resident in Spain, the gain is taxed on the savings scale: 19% on the first €6,000, rising in steps to 30% on gains over €300,000. You declare it in your income tax return the following year. The gain is the sale price, less your selling costs, less what you paid: the price, the taxes and fees when you bought, and improvements you have invoices for. Repairs and upkeep do not count.
Living outside Spain: 19% and the 3% retention
Non-residents pay a flat 19% on the gain, wherever they live. At the signing the buyer holds back 3% of the price and pays it to the tax office within a month (form 211). Within four months of the sale you file form 210: if the tax is less than the 3%, you claim the difference back; if it is more, you pay the rest. Refunds can take a while, so it pays to file promptly.
Municipal plusvalía
Sotogrande is in the municipality of San Roque, which charges a tax on the rise in the value of the land while you owned the home. There are two ways to work it out, one from the Catastro land value and the years you have owned it, the other from the real gain, and you pay whichever is lower. If there is no gain, there is nothing to pay, as long as your deeds show it. It is due within 30 working days of the sale. If you live outside Spain, the buyer pays it on your behalf and deducts it from the price.
Paying off your mortgage
Any mortgage is paid off at the signing, out of the price. Your bank may charge an early repayment fee under your mortgage terms; for mortgages signed since June 2019 the law caps it. Cancelling the mortgage at the notary and the Land Registry also has a cost, which the seller pays.
Energy certificate
You need an energy performance certificate to sell. A qualified technician visits the home and issues it. The seller pays, and the price depends on the size of the home.
Notary and your lawyer
By law the seller pays for the original deed at the notary, but in practice most contracts put the whole notary bill on the buyer. A lawyer is not compulsory for the seller, but we recommend one, especially if you live outside Spain: they check the contract, deal with the tax office and claim back any refund of the 3%. Fees are not fixed by law, so ask for a quote up front.
Bills, IBI and community fees
The notary needs a certificate from your community showing your fees are paid up. Council tax (IBI) for the year is owed by whoever owns the home on 1 January, so sellers and buyers often agree in the contract to split it by days. Settle your final utility bills too.
Two worked examples
A €1,500,000 villa, seller living outside Spain
Sale price: €1,500,000
Less what you paid, with buying costs: €1,090,000
Less selling costs (example): €60,000
Tax at 19% on the €350,000 gain: €66,500
The buyer holds back €45,000 (3%) at the signing, so €21,500 is left to pay with form 210.
The same villa, seller resident in Spain
Sale price: €1,500,000
Less what you paid, with buying costs: €1,090,000
Less selling costs (example): €60,000
Taxable gain: €350,000
Tax on the savings scale (19% to 30%): €86,880
Tax on the gain: about €86,880, paid with your next income tax return.
Both examples assume no exemptions and a home bought after 1994. The €60,000 of selling costs is only an example: yours will depend on your agency fee, the plusvalía and your lawyer.
Costs the buyer pays, not you
The buyer pays the purchase tax, the Land Registry, their own lawyer and, in practice, most of the notary bill. You can see them all in our guide to the costs of buying.
Ways to pay less tax
If you are resident in Spain and 65 or over, selling your main home is free of tax on the gain. Younger residents can also avoid it by reinvesting the money in a new main home within the time limits, and residents of the EU, Norway, Iceland or Liechtenstein can do the same for what was their main home in Spain. Homes bought before 1995 may get a partial reduction. Ask your tax adviser before you sell.
Questions sellers ask
How much does it cost to sell a property in Sotogrande?
The usual costs are the agency fee plus VAT, the municipal plusvalía, an energy certificate, your lawyer if you use one and, if you have a mortgage, the cost of paying it off. On top of that comes tax on any gain, which depends on what you paid and where you live.
I live outside Spain. Do I lose 3% of the price?
No. The 3% is a payment on account of your tax, not an extra charge. When you file form 210 within four months of the sale, it is set against the 19% tax on your gain. If the 3% is more than you owe, you get the difference back.
Do I pay tax if I sell for less than I paid?
If there is no gain, there is no tax on the gain, and if you live outside Spain you can claim back the full 3%. There is no plusvalía either if the land has not gone up in value, as long as your deeds show it.
Can I deduct the agency fee?
Yes. The agency fee, the plusvalía and the other costs of the sale reduce your gain. So does what you spent when you bought the home, including the taxes, notary, registry and lawyer, plus improvements you have invoices for.
When are the costs paid?
Any mortgage is paid off, and the agency fee normally paid, at the signing. The plusvalía is due within 30 working days. Residents pay tax on the gain in the following year's income tax return; non-residents file form 210 within four months of the sale.
Thinking of selling?
We have sold homes in Sotogrande since 1991. Get a free valuation and we will talk you through what you can expect to take home.
Sources: Non-Resident Income Tax Law (Royal Legislative Decree 5/2004, articles 24 and 25 and seventh additional provision); Personal Income Tax Law 35/2006 (savings scale and articles 33.4 and 38); Local Finance Law (Royal Legislative Decree 2/2004, articles 104 to 110, as amended by Royal Decree-law 26/2021); Royal Decree 390/2021 on energy certificates; Horizontal Property Law 49/1960, article 9; Law 5/2019 on mortgage credit.