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SEP
If you are planning to sell a property in Mazarrón, Puerto de Mazarrón or elsewhere in the Region of Murcia, it is important to understand not only what your property may be worth, but also the taxes and costs that may arise during the sale.
The sale price shown on the completion documents is not necessarily the amount the owner ultimately receives as net proceeds. Taxes, mortgage cancellation costs, professional fees and other expenses may all need to be considered.
This guide explains the main costs property owners should review before selling in Spain in 2026.
What are the main costs when selling a property in Spain?
✓ Capital gains tax
✓ Municipal plusvalía tax
✓ Mortgage cancellation costs, where applicable
✓ Estate agency fees
✓ Certificates and documentation
✓ Possible notary, Land Registry or administration costs
Not every sale involves all of these costs. A mortgage-free property, for example, may have a very different cost structure from a property with an outstanding loan.
1. Capital gains tax for Spanish tax residents
When a Spanish tax resident sells a property, the transaction may generate a capital gain or capital loss.
Tax is not normally calculated simply on the total selling price. The gain is broadly determined by comparing the acquisition and disposal values, taking into account certain allowable costs and circumstances.
If a property was purchased for €120,000 and is later sold for €200,000, this does not automatically mean that €80,000 will be the taxable gain.
Certain acquisition and selling expenses, taxes and qualifying improvements may need to be taken into account when calculating the final gain.
For this reason, property owners should retain purchase deeds, invoices and documents relating to improvements and other relevant costs.
Capital gains tax rates for Spanish residents
For individuals subject to Spanish personal income tax, capital gains are generally included in the savings tax base.
| Gain | Rate |
|---|---|
| Up to €6,000 | 19% |
| €6,000 to €50,000 | 21% |
| €50,000 to €200,000 | 23% |
| €200,000 to €300,000 | 27% |
| Over €300,000 | 30% |
These are progressive bands. The highest rate does not apply to the whole gain.
Can a capital gain be exempt?
Yes. Spanish tax legislation provides certain exemptions where the required conditions are met.
Reinvestment in another main residence
Where a Spanish tax resident sells their main residence and reinvests the proceeds in another qualifying main residence, all or part of the gain may be exempt if the legal requirements are satisfied.
The reinvestment period generally covers the two years before or after the sale.
Owners aged over 65
A person aged over 65 may be exempt from capital gains tax when selling their qualifying main residence, provided the legal requirements are met.
2. Municipal plusvalía tax
Another tax that may arise when selling urban property is the Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana, commonly known in Spain as the municipal plusvalía tax.
This is a local tax connected with the increase in value of the urban land during the period of ownership.
Its amount cannot simply be calculated as a percentage of the sale price. Factors such as the cadastral land value, ownership period and the relevant municipal regulations may affect the calculation.
The administration and collection of this municipal tax is delegated to the Tax Agency of the Region of Murcia.
3. What happens if the property has a mortgage?
An outstanding mortgage does not prevent a property from being sold.
The seller normally obtains an up-to-date redemption figure from the bank and the outstanding debt can be coordinated with the completion of the sale.
There may also be costs associated with formally removing the mortgage charge from the Spanish Land Registry, including possible notary, registry and administration costs.
4. Estate agency fees
Where a seller appoints an estate agent, the agreed professional fees should also be included when estimating the overall cost of selling.
Professional property marketing may include valuation, photography, video, advertising, buyer enquiries, viewings, negotiation and coordination of the transaction through to completion.
5. Other possible selling costs
Depending on the property and circumstances, other costs may include:
- an Energy Performance Certificate where required;
- community of owners certificates;
- Land Registry documentation;
- settlement of outstanding bills or charges;
- administration costs;
- technical documentation;
- removal of registered charges;
- repairs or preparation before marketing.
What if the seller is not resident in Spain?
This is especially important in coastal areas such as Puerto de Mazarrón, Bolnuevo, Isla Plana and La Azohía, where many properties are owned by international clients.
When the seller is not tax resident in Spain, the buyer is generally required to retain 3% of the purchase price and pay this amount to the Spanish Tax Agency on account of the seller's tax liability.
The 3% withholding is not necessarily the seller's final tax bill.
The seller must subsequently calculate and declare the actual capital gain. Depending on the result, there may be additional tax to pay or a refund may be due.
Capital gains arising from the sale of Spanish property by an individual non-resident are currently taxed at a general rate of 19%.
Selling for €250,000 does not mean receiving €250,000 net
Imagine a property sells for €250,000.
Before calculating the owner's actual net proceeds, it may be necessary to consider:
- the outstanding mortgage balance;
- capital gains taxation;
- municipal plusvalía tax;
- estate agency fees;
- mortgage cancellation costs;
- and the seller's tax residency.
This is why preparing an estimate of the transaction before marketing the property can be extremely useful.
A useful tip before you put your property on the market
Do not look only at the asking price. Consider the likely costs of the transaction and the net amount you may ultimately receive. Having this information early makes it easier to make informed decisions.
How can PROSER help?
PROSER has been working in Mazarrón and the surrounding coast since 1999.
Before marketing your property, we can help you review the general situation of the home, the documentation and the main stages of the sale so that you understand the process from the beginning.
Thinking of selling your property?
Tell us where your property is located and we will help you assess the best strategy for bringing it to market.
SELL MY PROPERTYFrequently asked questions
Do I always pay capital gains tax when selling?
Not necessarily. It depends on whether a taxable gain arises and whether any available exemption applies.
Who normally pays the municipal plusvalía tax?
In a standard property sale it is generally the seller, although the circumstances of each transaction should always be reviewed.
Can I sell a property with an outstanding mortgage?
Yes. This is common and the outstanding debt can normally be coordinated with completion of the sale.
Why is 3% withheld when I am a non-resident seller?
Spanish law generally requires the buyer to retain 3% of the purchase price as a payment on account of the non-resident seller's tax liability.
Can I estimate my selling costs before putting the property on the market?
In many cases, yes. Estimating the main costs before marketing can help you understand the likely net proceeds and make better decisions about the sale.
Information updated in September 2026. Sources consulted include the Spanish Tax Agency, current tax legislation and the Mazarrón Town Council. This article provides general information only and does not replace individual tax, legal or professional advice.