Property sale contract / deed

Property sale contract / deed is filed with Notario + AEAT/CCAA (modelo 600 ITP/AJD) + Ayuntamiento (IIVTNU) + Registro de la Propiedad. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €279. Official tasa (government fee): ITP of 6-10 %, or IVA at 10 %/4 %/21 % plus AJD of 0,5-1,5 % depending on the CCAA. The IIVTNU is payable by the seller. IRPF on the gain. In addition, a sale by public deed carries the notary's fees and the Registro de la Propiedad (Land Registry) fees, payable by you, indicatively several hundred euros depending on the price of the property.

We draft your property sale deed (arts. 1445-1500 CC, the Spanish Civil Code, plus Ley 13/2015). We identify the tax regime that applies: ITP (transfer tax) of 6-10 % depending on the CCAA (autonomous region) for RESALE property, 10 % IVA (VAT) plus AJD (stamp duty) for a NEW-BUILD bought from the developer, 4 % IVA for subsidised housing (VPO), and ITP or 21 % IVA for commercial premises or land. We calculate the taxable base (the higher of the declared price and the Catastro reference value). We calculate the IIVTNU (municipal capital gains tax, payable by the seller) and the seller's IRPF (income tax) capital gain, with the available exemptions (sellers over 65 disposing of their main home, or reinvestment within 2 years, art. 38 LIRPF). We check the encumbrances, the mortgage, the energy performance certificate (RD 390/2021) and the habitation certificate. If the seller is non-resident: a 3 % withholding on the modelo 211.

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Estimated total cost: from €279
Managora's fee: €156.09 (21% VAT incl.)
Tasa (official government fee): ITP of 6-10 %, or IVA at 10 %/4 %/21 % plus AJD of 0,5-1,5 % depending on the CCAA. The IIVTNU is payable by the seller. IRPF on the gain. In addition, a sale by public deed carries the notary's fees and the Registro de la Propiedad (Land Registry) fees, payable by you, indicatively several hundred euros depending on the price of the property. (suplido: paid to the authority on your behalf, no VAT)
Processing time: Processing time 6-10 weeks (the deed plus ITP/AJD within 30 days plus IIVTNU within 30 days plus 15-30 days at the Land Registry).
Where it is filed: Notario + AEAT/CCAA (modelo 600 ITP/AJD) + Ayuntamiento (IIVTNU) + Registro de la Propiedad ↗
What you receive: Application

Cost breakdown: Our fee 129 € plus the notarial deed (from around 150 €) and registration at the Land Registry. ITP of 6 to 10 %, or IVA of 10 % plus AJD of 0,5 to 1,5 % of the price (varying by autonomous region); plus the seller's IIVTNU..

Property sale contract / deed: how is it filed?

1Answer the questions in the chat (around 15 minutes).
2We check the tax regime (ITP, IVA, AJD), the encumbrances, the energy certificate and the habitation certificate. We calculate the total cost for the buyer and for the seller.
3If the Catastro reference value is higher than the price: we warn you of the risk of a valuation check by the tax authority.
4Payment of 129 € for our fee, plus around 600-1.500 € for the notary, around 250-800 € for the registry, plus taxes.
5Sign the mandate from your mobile.
6We draft the full deed for you, with every agreed term and legal declaration.
7We arrange the notary appointment.
8Taxes are paid within 30 days: ITP/AJD on the modelo 600 (the buyer), IVA on the seller's invoice.
9The IIVTNU municipal capital gains tax (the seller) is paid within 30 days.
10Registration at the Land Registry. Change of ownership at the Catastro.
11If the seller is non-resident: the buyer withholds 3 % and pays it over on the modelo 211.
12The seller's IRPF: declare the capital gain in your next tax return (modelo 100).

Which documents do you need?

•DNI / NIE / CIF (identity or tax numbers) of the seller and the buyer.
•An up-to-date nota simple registral (Land Registry extract).
•The referencia catastral (cadastral reference).
•The energy performance certificate (RD 390/2021).
•The habitation certificate or occupancy licence.
•The latest paid IBI (council property tax) receipt.
•A certificate from the residents' association about any outstanding levies.
•If there is a mortgage: the bank's certificate of the outstanding balance.
•For a new-build: the LOE garantía decenal (the builder's structural guarantee).
•If the seller is non-resident: the documents for the 3 % withholding.

Legal basis and things to bear in mind

Legal framework: arts. 1445-1500 CC plus the LH plus Ley 13/2015 (georeferencing) plus the LITP-AJD plus the LIVA plus the LIIVTNU plus the LIRPF plus Ley 38/1999 LOE plus RD 390/2021 (the energy certificate).
Tax regime: RESALE property: ITP of 6-10 % depending on the CCAA, payable by the buyer. NEW-BUILD from the developer: 10 % IVA plus AJD of 0,5-1,5 % depending on the CCAA, payable by the buyer. Subsidised housing (VPO): 4 % IVA plus reduced AJD. COMMERCIAL PREMISES or LAND sold by a business: 21 % IVA plus AJD; sold by a private individual: ITP.
Taxable base: the HIGHER of the declared price and the Catastro REFERENCE VALUE. If the declared price is lower, the tax authority will apply the reference value and carry out a valuation check.
IIVTNU, the municipal capital gains tax (TRLRHL arts. 104-110): payable by the SELLER. Deadline 30 days. Following Constitutional Court judgment STC 182/2021 and RD-Ley 26/2021, there is an objective method and a real-gain method, and the taxpayer chooses whichever is lower.
The seller's IRPF (LIRPF arts. 33-38): a capital gain taxed at the savings rate of 19-28 %. EXEMPTIONS: sellers over 65 disposing of their main home (art. 33.4.b), and reinvestment in a new main home within 2 years (art. 38).
NON-RESIDENT SELLER: the buyer must withhold 3 % of the price (art. 14 TRLIRNR) and pay it over on the modelo 211. The seller then files the modelo 210.
Georeferenced coordinates (Ley 13/2015): compulsory in the deed for registration.
Warranty: 6 months for hidden defects (art. 1490 CC). For a new-build: the 10-year LOE guarantee against structural defects.
Natural connections: contrato_arras_compraventa (the preliminary agreement), nota_simple_rp, novacion_hipoteca_rp (transfer of the borrower), cancelacion_hipoteca_rp, plusvalia_iivtnu, cambio_titularidad_catastro, isd_donaciones (if there is a hidden element of gift).

Property sale contract / deed: frequently asked questions

Property sale contract / deed: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €279: Our fee 129 € plus the notarial deed (from around 150 €) and registration at the Land Registry. ITP of 6 to 10 %, or IVA of 10 % plus AJD of 0,5 to 1,5 % of the price (varying by autonomous region); plus the seller's IIVTNU.. Managora's fee is €156.09, 21% VAT included (€129.00 net + €27.09 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: ITP of 6-10 %, or IVA at 10 %/4 %/21 % plus AJD of 0,5-1,5 % depending on the CCAA. The IIVTNU is payable by the seller. IRPF on the gain. In addition, a sale by public deed carries the notary's fees and the Registro de la Propiedad (Land Registry) fees, payable by you, indicatively several hundred euros depending on the price of the property..

Property sale contract / deed: how long does it take?

Processing time 6-10 weeks (the deed plus ITP/AJD within 30 days plus IIVTNU within 30 days plus 15-30 days at the Land Registry).

Property sale contract / deed: which documents do I need?

You need to have to hand: DNI / NIE / CIF (identity or tax numbers) of the seller and the buyer., An up-to-date nota simple registral (Land Registry extract)., The referencia catastral (cadastral reference)., The energy performance certificate (RD 390/2021)., The habitation certificate or occupancy licence., The latest paid IBI (council property tax) receipt., A certificate from the residents' association about any outstanding levies., If there is a mortgage: the bank's certificate of the outstanding balance., For a new-build: the LOE garantía decenal (the builder's structural guarantee)., If the seller is non-resident: the documents for the 3 % withholding.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Notario + AEAT/CCAA (modelo 600 ITP/AJD) + Ayuntamiento (IIVTNU) + Registro de la Propiedad. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Notario + AEAT/CCAA (modelo 600 ITP/AJD) + Ayuntamiento (IIVTNU) + Registro de la Propiedad ↗.

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