Selling a property is an important decision, and knowing all the associated costs is essential to avoid surprises. If you are wondering “what are the costs for the sale of my house in Malaga?”, in this article we give you a clear and updated guide, differentiating between tax residents in Spain and non-residents.
✳️ 1. Municipal Capital Gains Tax (Tax on the Increase in the Value of Urban Land)
This tax is charged by the City Council and is calculated according to the cadastral value of the land and the years that have passed since the last transfer.
It is paid by the seller unless otherwise agreed by contract.
🔹 Residents and non-residents: Both are obliged to pay it if they have made a profit on the sale.
✳️ 2. Capital gain in personal income tax
It is taxed on the gain obtained (difference between purchase price and sale price, adjusted with expenses and investments).
🔹 Tax resident in Spain: This gain is declared in the IRPF and is taxed between 19% and 28% depending on the brackets.
⚠️ Exemption: If you sell your primary residence and reinvest in another primary residence within 2 years, you may be exempt.
🔹 Non tax resident: Pay 19% of the capital gain. Not eligible for reinvestment exemption.
✳️ 3. 3% withholding for non-residents
When the seller is not fiscally resident in Spain, the buyer has the legal obligation to withhold 3% of the sale price and pay it to the tax authorities as a payment on account of the possible capital gains tax.
The non-resident may request a refund if he proves that there has been no gain or a lower gain.
✳️ 4. Notary fees and cancellation of registration (if mortgage is involved)
Although most of the notary costs are borne by the buyer, if the seller has a mortgage in place, the buyer must:
- Pay the cancellation of the registration of the mortgage.
- Assume management if necessary.
✳️ 5. Real estate agency fees
If you decide to use a real estate agency to sell your property in Malaga, these fees are usually around 5% of the sale price.
✅ How do you know if you are a tax resident in Spain?
You are a tax resident in Spain if you meet any of the following criteria:
- You spend more than 183 days a year in Spanish territory.
- You have in Spain the main core or base of your activities or economic interests.
- Your spouse or minor children habitually reside in Spain.
If you do not meet these requirements, you will be considered a non-resident.
🤔 So… what expenses should I take into account?
| Expenditure | Resident | Non-resident |
| Municipal capital gains | ✅ | ✅ |
| Personal income tax on the gain | ✅ (19%-28%) | ✅ (19%) |
| Retention 3%. | ❌ | ✅ |
| Notary and mortgage cancellation | ✅ | ✅ |
| Real estate agency fees | ✅ | ✅ |
📞 Are you going to sell your house in Malaga?
At Irene Homes we accompany you throughout the entire sales process, from the initial valuation to the signing at the notary’s office. Whether you are a resident or not, we explain every step with total transparency and no small print.
✔️ Free appraisal
✔️ Legal and tax advice
✔️ Management of all documentation
✔️ Personalized attention in Spanish, English and other languages
Do you have doubts about the expenses for the sale of your house in Malaga? Write to us, we are here to help you.
🏠 Irene Homes
More than 30 years of experience in the service of your dreams.
