Every sale has two sections as explained at the beginning.
Regarding the sale process itself, we request the above documentation from the client, we provide the buyer with everything necessary to make the relevant checks, we contact the administrator if there is a Community of Owners and we review the purchase contract.

But it is the list of expenses and taxes that we believe is of greater importance to our customers at this time. In every sale there are two taxes to take into account.
The Tax on the Increase in Land of Urban Nature (IIVTNU) is a local tax, its amount varies according to each City Council and depending on the value of the land and the number of years you have owned the home.
The other tax is the capital gain, the difference between the price that you paid when you bought your house plus the expenses that you had, and the sale price, less the expenses that you had.

When we prepare a budget of the costs in a sale, we will let you know the net amount you will receive once all the expenses have been calculated.

At the moment of selling there is a fundamental difference from the point of view of the seller's personal situation, whether or not to have the status of fiscal resident in Spain.
Being a resident for these purposes is not only having requested and obtained the corresponding certificate from the police station. Being a resident means having to submit an annual income tax return for individuals (IRPF).
The difference in having or not having this condition supposes that the buyers apply or not a 3% withholding on the price. When a non-resident taxpayer sells a property, the buyer is legally obligated to withhold 3% of the sale price and make the corresponding income to the State Tax Administration Agency (AEAT) within thirty days.
On the other hand, the seller must present the liquidation of the possible patrimonial gain, the 3% withheld will be a payment on account of the total that will have to be paid if we have had a patrimonial gain or it will be returned totally or partially if we have not had profit or if the retained amount is greater than this gain. Another condition for the return of this withholding is having filed the Non-Resident Income Tax (IRNR) for the last four years, if the client has not done so, we will prepare it and present, in almost all cases, the amount for this tax is much lower than the amount withheld, which is why it is interesting to submit it for the AEAT to return the amount withheld.
When we are before a tax resident, this withholding does not occur. Being a taxpayer is Spain it is understood that the seller will present the following year his income tax return and declare the capital gain he would have had. In this case, and if the house sold is the usual one, the tax benefits that exist at the time of selling if the money is reinvested in the acquisition of a new home or if the sellers are over 65 years old will apply.