The Cost of Selling a Property on the Costa del Sol 2026

You sell your Costa del Sol apartment for €320,000 and assume you’ll receive €320,000. You won’t. Between the agency commission, the municipal capital gains tax, the tax on your gain and the paperwork, somewhere between 10% and 15% of the price disappears along the way. On an average sale that’s €30,000 to €45,000 you’d do well to work out before you sign anything, not afterwards.

This guide breaks down every item with real figures, settles the three questions that cost Costa del Sol owners the most money — how to choose the right plusvalía method, how letting the property affects you, and how to reclaim the 3% withholding if you don’t live in Spain — and includes a complete worked case, euro by euro, for a resident and a non-resident seller. It also covers one circumstance in 2026 that works in the seller’s favour and that almost nobody is taking advantage of.

How much does it cost to sell a house on the Costa del Sol?

Between 10% and 15% of the sale price if you’ve made a gain, and between 4% and 7% if you sell for what you paid or at a loss. The range is that wide because the biggest cost isn’t fixed: it depends on how much your property has appreciated since you bought it. A flat bought in 2021 and sold today produces a very different tax bill from one bought in 2013.

Here is the full map of costs. The percentages are calculated on a sale price of €320,000, representative of the mid-to-high end product on the coast:

Item	Who pays	Typical range	Does it reduce the taxable gain?
Agency commission	Seller	3%–5% + 21% VAT	Yes, with an invoice in the seller’s name
Municipal capital gains tax (plusvalía / IIVTNU)	Seller; the buyer if the seller is a non-resident individual	From €0 to several thousand, depending on method and local ordinance	Yes, if actually paid by the seller
Tax on the capital gain	Seller	19%–30% of the gain	This is the tax itself
Energy Performance Certificate	Seller	€100–€250	Yes
Notary (original deed)	Seller, unless agreed otherwise	€400–€900	Yes
Mortgage cancellation (notary and land registry)	Seller	€600–€1,200	Not the outstanding capital; the cancellation costs may qualify, subject to criteria and with receipts
Community and council tax clearance certificates	Seller	€0–€150	Yes
3% withholding on the price	Deducted from the non-resident seller	3% of the deed price	Not a cost: it’s a payment on account

It’s worth noting the contrast: while the seller bears 4% to 7% in costs plus tax on the gain, the buyer faces their own purchase taxes and costs in Andalusia: roughly 9%–10% on a resale, with 7% transfer tax plus notary, land registry and conveyancing, and 12% to 14% on a new build, where 10% VAT and 1.2% stamp duty apply instead. Between the two parties, a property transaction absorbs a very considerable slice of the property’s value in transaction costs.

The agency commission: the largest item and the most negotiable

On the Costa del Sol the norm is a commission of 3% to 5% of the sale price, plus 21% VAT. On €320,000, 4% plus VAT comes to €15,488: almost always the biggest outlay after the tax on the gain.

Two points matter here. First, VAT isn’t always mentioned in the initial conversation and adds more than a fifth on top of the headline percentage: 5% becomes an effective 6.05%. Always ask for the figure in writing, VAT included. Second, with an invoice in the seller’s name, the commission is a cost inherent to the transaction and reduces the transmission value for capital gains purposes. In practice, if you’re taxed at 23%, close to a quarter of the commission comes back to you through a lower tax bill.

What matters isn’t the percentage in isolation but what it covers: professional photography and video, a pricing strategy built on real local comparables, listings on national and international portals, handling foreign buyers in their own language, coordination with the notary and conveyancer, and upfront document verification. In a market where a large share of demand is international, an agency that reaches British, German, Nordic or Russian-speaking buyers can add more to the final price than its commission costs.

Municipal capital gains tax: why 2026 favours the seller

The plusvalía municipal, formally the Tax on the Increase in Value of Urban Land, taxes only the appreciation of the land, not the building, and it’s collected by the town hall where the property sits. It must be declared within 30 working days of signing the deed, and it has to be filed even when the result is zero.

Two methods, and you pick the cheaper one

Since the 2021 reform there are two ways of calculating the taxable base, and the taxpayer may apply whichever is more favourable:

• Objective method: cadastral value of the land × a coefficient based on years of ownership. The result doesn’t depend on the sale price.
• Real method: (transmission value − acquisition value) × the percentage the land represents of the total cadastral value.

The resulting base is then taxed at the rate set in each municipal ordinance, capped by law at 30%. And if there has been no increase in the value of the land, the transaction falls outside the tax altogether: nothing to pay, but you must still declare it and evidence it with the purchase and sale deeds.

The rule of thumb: where the property has appreciated strongly — the norm on the Costa del Sol over the past decade — the objective method wins; where appreciation has been slight or negative, the real method does. The only way to know is to calculate both.

From 28 January 2026 the previous coefficients apply again

Here’s the circumstance worth using. In December 2025 the Government raised the objective method coefficients through Royal Decree-Law 16/2025, with increases of up to 40% in some mid-length ownership brackets. Parliament declined to ratify that decree and repealed it on 27 January 2026, with the resolution published in the state gazette the following day. The higher coefficients did apply to transactions accruing between 1 and 27 January 2026; from 28 January 2026 the previous maximum coefficients — those of Royal Decree-Law 8/2023 — apply once more. If you sold within that January window, speak to your adviser before assuming you can reclaim: the later repeal of a decree doesn’t automatically render improper what was settled while it was in force.

Years of ownership	Coefficient	Years of ownership	Coefficient
Under 1 year	0.15	11 years	0.10
1 year	0.15	12 years	0.09
2 years	0.14	13 years	0.09
3 years	0.14	14 years	0.09
4 years	0.16	15 years	0.09
5 years	0.18	16 years	0.10
6 years	0.19	17 years	0.13
7 years	0.20	18 years	0.17
8 years	0.19	19 years	0.23
9 years	0.15	20 years or more	0.40
10 years	0.12

This table applies to transactions accruing from 28 January 2026 onwards. These are maximum coefficients: each town hall may approve lower figures in its own ordinance, although most apply the state maximum. Always check the current ordinance for Fuengirola, Mijas, Marbella or whichever municipality applies before calculating, because both the coefficient and the tax rate vary.

The capital gain: the biggest cost and the worst calculated

This is where the most money changes hands and where the most mistakes happen. The tax authorities don’t tax the sale price but the difference between what you receive and what the property originally cost you, both adjusted for expenses.

How it’s calculated, with everything you can deduct

Transmission value (what you receive)	Acquisition value (what it cost you)
Sale price per the deed	Purchase price per the deed
− Agency commission with invoice	+ Transfer tax, or VAT and stamp duty on a new build
− Municipal capital gains tax actually paid	+ Notary, land registry and conveyancing on purchase
− Notary and certificates borne by the seller	+ Structural improvements and renovations with invoices
− Energy Performance Certificate	− Depreciation deducted if the property was let

Two warnings that save trouble. Without an invoice, the expense doesn’t exist: estimates carry no weight. And not everything you spent on the house counts as an improvement: furniture, appliances, décor and routine maintenance — repainting, replacing a broken boiler — don’t increase the acquisition value. Structural works, extensions of floor area and full replacement of installations do, always with a complete invoice.

If you let the property, depreciation catches up with you on sale

This is the point that most surprises owners who have let their property, and almost nobody sees it coming. During the years it was let you deducted annual depreciation of 3%, calculated on the greater of two figures — the acquisition cost paid or the cadastral value — excluding the land value in both cases. On sale, that deducted depreciation reduces your acquisition value under article 35.1.b) of the Personal Income Tax Act. In other words: the tax saving you gained year after year comes back as a larger taxable gain at the moment of sale.

In our base case the assumption is: €196,500 of acquisition cost × 60% attributable to the building × 3% × 6 years = €21,222 of accumulated depreciation, which translates into €21,222 more taxable gain. At a 23% rate, that’s nearly €4,900 extra. And the adjustment applies even if you never claimed the depreciation when you could have, because the law refers to the depreciation that would have been deductible. If you’ve let the property, gather those years’ tax returns before calculating anything.

What you pay: resident versus non-resident

Profile	Tax	Applicable rate	When it’s declared
Spanish tax resident	Personal income tax, savings base	19% up to €6,000; 21% from €6,000 to €50,000; 23% from €50,000 to €200,000; 27% from €200,000 to €300,000; 30% above €300,000	In the following year’s tax return
Non-resident (EU or outside the EU)	Non-resident income tax	Flat 19% on the whole gain	Modelo 210, within four months of the sale

A detail few people know: on capital gains from property sales the 19% rate applies to all non-residents, EU or otherwise. The 24% rate that penalises British and American owners applies to rental income, not to the gain on a sale. The practical consequence: on medium or large gains, a non-resident can end up paying less than a Spanish resident, because the flat 19% sits below the upper brackets of the savings scale.

The 3% withholding: what it is and how to reclaim it

If you sell without being a Spanish tax resident, the buyer is obliged to withhold 3% of the deed price and pay it to the tax authorities using Modelo 211 within one month of signing. It isn’t an additional tax: it’s a payment on account of your non-resident income tax. The buyer must give you the copy of the 211 intended for the transferor, because you’ll need it afterwards.

From there you have three months from the end of the buyer’s deadline — four months in total from the sale — to file your Modelo 210 with the actual gain. If the final tax exceeds the 3% withheld, you pay the difference. If it’s lower, or if you sold at a loss, you claim a refund. Filing the 210 is mandatory even when the result is a refund: not doing so means handing over the 3% for nothing.

Municipal capital gains tax when the seller lives abroad

Here the general rule flips. Article 106.2 of the consolidated Local Finance Act provides that where the transferor is a non-resident individual, the buyer becomes the substitute taxpayer and is liable to the town hall for payment. In practice the buyer withholds the estimated plusvalía from the price and pays it over themselves, so economically it still comes out of the seller’s pocket.

Two practical consequences. First, it’s essential to set out in the deed how that amount is calculated and withheld, to avoid later claims; and the seller should provide a copy of their purchase deed so the buyer can apply the more favourable method at the town hall. Second, and firmly in the seller’s favour: Spain’s Central Economic-Administrative Tribunal ruled in October 2024 that the plusvalía amount withheld from the price reduces the transmission value for non-resident income tax purposes even if the buyer hasn’t yet paid it over, because the seller genuinely received less money. Keep the deed recording the withholding: that’s your evidence.

The complete case, euro by euro

A two-bedroom apartment in Fuengirola, bought in 2015 for €180,000 and sold in 2026 for €320,000. Eleven years of ownership. Total cadastral value of €95,000, of which €38,000 corresponds to the land, 40% of the total. Municipal rate of 25%, the figure applicable under Fuengirola’s ordinance; always check the rate in your own municipality, because it varies. Purchase costs at the time: €16,500. Kitchen and bathroom renovation documented with invoices: €15,000.

Step 1: municipal capital gains tax, comparing both methods

Method	Taxable base	Tax at 25%
Objective: €38,000 × 0.10 (11-year coefficient)	€3,800	€950
Real: (€320,000 − €180,000) × 40% land share	€56,000	€14,000

The difference between choosing well and choosing badly: €13,050. With the strong appreciation seen on the coast over the last decade, the objective method almost always wins, and the frozen 2026 coefficients reinforce that. Even so, calculate both: if you bought at the 2007 or 2008 peak, the conclusion can flip.

Step 2: the selling costs

Item	Amount	% of €320,000
Agency commission (4% + 21% VAT)	€15,488	4.84%
Municipal capital gains tax (objective method)	€950	0.30%
Notary, energy certificate and clearance certificates	€850	0.27%
Mortgage cancellation (notary and land registry)	€800	0.25%
Subtotal selling costs	€18,088	5.65%

Step 3: the capital gain

Transmission value: €320,000 less commission (€15,488), plusvalía (€950), notary and certificates (€850) and mortgage cancellation costs (€800) = €301,912. An important caveat: the outstanding mortgage capital never reduces the gain; the notarial and land registry costs of cancelling it can reduce the transmission value when the seller pays them and holds receipts, although the criteria aren’t uniform. Confirm this with your adviser before applying it.

Acquisition value: €180,000 plus purchase costs (€16,500) plus documented improvements (€15,000), carried out before the property was let, = €211,500.

Capital gain: €90,412. Had the property been let for six years, the accumulated depreciation of €21,222 would reduce the acquisition value to €190,278 and push the gain to €111,634. The adjustment applies by reference to the minimum tax-deductible depreciation, even if you never claimed it in your returns.

Step 4: the tax and the final result

Item	Resident seller	Non-resident seller
Capital gain	€90,412	€90,412
Tax on the gain	€19,675 (savings scale)	€17,178 (flat 19%)
3% withholding already applied	Not applicable	€9,600
Payable on filing	€19,675 in the tax return	€7,578 with Modelo 210
Selling costs	€18,088	€18,088
Total cost of selling	€37,763 — 11.80%	€35,266 — 11.02%
Net amount you receive	€282,237	€284,734

These figures are indicative and constitute an illustrative model, not a forecast or a calculation applicable to your case. The tax rate and the coefficients vary in each municipal ordinance; the savings scale depends on your other income for the year; and every transaction has its own particularities of ownership, matrimonial property regime, encumbrances or exemptions that alter the outcome. Always verify your specific situation with a qualified tax adviser and against the official sources of the AEAT, the Andalusian Tax Agency and your town hall’s ordinance before making decisions.

How to reduce the bill legally

• Main residence reinvestment relief. If you sell your main residence and reinvest the proceeds in another main residence within two years, the gain is exempt in proportion to the amount reinvested. Non-residents from the EU, Iceland, Norway and Liechtenstein can also apply it by recording it on Modelo 210.
• Over-65 exemption. Under Spanish personal income tax, the gain made by a taxpayer over 65 on selling their main residence may be exempt with no need to reinvest. It’s an exemption specific to personal income tax and doesn’t extend generally to non-resident sellers.
• Reduction coefficients for pre-1995 purchases. If you acquired the property before 31 December 1994, part of the gain accrued up to January 2006 may be reduced, subject to a combined cap of €400,000 in transmission value.
• Gather every invoice before you sell. Transfer tax on the purchase, notary, land registry, conveyancing and structural renovations. Every €1,000 evidenced can reduce the tax by €190 to €300, depending on your marginal bracket.
• Calculate both plusvalía methods before signing. And if you’re selling at a loss on the land, declare the non-liability with your deeds: it isn’t automatic.
• Offset capital losses (personal income tax only). If you’re taxed under personal income tax, losses from other transactions in the same year, or carried forward from the previous four, reduce the gain on the sale. Under non-resident income tax without a permanent establishment, each transfer is declared separately and, as a general rule, they aren’t offset against each other.

Common mistakes we see on the coast

• Accepting the plusvalía method the town hall applies by default without comparing it against the alternative.
• Missing the 30 working days to declare the plusvalía, which triggers the late filing surcharge: 1% plus a further 1% for each complete month of delay up to twelve months and, beyond that, 15% plus late payment interest.
• Not filing Modelo 210 as a non-resident when the result is a refund: that means waiving the 3% withheld.
• Forgetting the depreciation adjustment after years of letting, and discovering the difference when the tax authorities review the return.
• Having declared a low value on purchase to save on transfer tax at the time: it multiplies the gain on sale.
• Not agreeing the plusvalía withholding in writing in non-resident sales, leading to later claims between the parties.
• Setting the price without deducting the costs. If you need a specific net figure to buy your next home, work backwards from that net.

How to prepare the sale, step by step

Step 1: gather the property documents

Purchase deed, up-to-date land registry extract, the latest council tax bill showing the land value separately, a certificate confirming community fees are up to date, the cadastral reference and invoices for any renovations. This is the basis for every calculation that follows.

Step 2: order the Energy Performance Certificate

It’s mandatory both to advertise the property and to complete before a notary. It costs €100 to €250 and takes a few days, but without it you can’t legally list the property.

Step 3: calculate the plusvalía using both methods

With the cadastral land value, the years of ownership and your municipality’s ordinance, compare the objective method against the real one. Doing this before you negotiate tells you how much genuine margin you have.

Step 4: estimate the gain and check for exemptions

Add purchase costs and improvements to the acquisition price, subtract depreciation if the property was let, and check whether any relief applies: main residence reinvestment, the over-65 exemption or the pre-1995 reduction coefficients.

Step 5: set the price from the net you need

With costs and tax quantified, work backwards: define the net amount you want to receive and add the costs to arrive at your asking price. Then sanity-check it against real comparables in your area.

Step 6: meet the post-completion deadlines

Thirty working days for the municipal capital gains tax; four months for Modelo 210 if you don’t live in Spain; the following year’s tax return if you’re resident. Diarise them on the day you sign.

Keep reading

• Taxes when buying a property in Andalusia: ITP, VAT and stamp duty
• The complete guide to buying a property on the Costa del Sol
• The best areas to invest in Málaga in 2026
• Emerging Costa del Sol areas that still have reasonable prices
• Moving to the Costa del Sol from the UK after Brexit