If you’re a foreigner selling your property in Malaga — whether it’s a holiday flat, villa, or rental — you’ll need to navigate Spain’s legal, notarial, and tax system.
This guide explains how to:
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Prepare your documents
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Handle taxes correctly
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Complete the sale at the notary
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Avoid delays or legal pitfalls
📑 Step 1: Prepare Legal Documentation
Before listing or signing a private agreement, gather:
| Document | Purpose |
|---|---|
| Escritura (title deed) | Proves ownership |
| Nota simple | Confirms legal status |
| Energy Performance Certificate (EPC) | Mandatory to advertise sale |
| Latest IBI tax receipt | Confirms property tax is paid |
| Community fees certificate | Shows no unpaid building dues |
| Utility bills | May be requested for transfer |
📌 We review and compile all documents for you.
📝 Step 2: Reserve the Sale With an Arras Contract
Just like when buying, sellers typically enter into an arras penitenciales agreement with the buyer.
💡 If you cancel, you refund double the deposit.
If the buyer cancels, you keep the deposit.
✅ We draft and negotiate this contract on your behalf.
🧾 Step 3: Understand Capital Gains Tax (CGT)
As a non-resident seller, you may be liable for:
1. IRNR (Non-Resident Income Tax)
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Flat 19% on net capital gain (EU/EEA residents)
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Flat 24% for non-EU residents
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No progressive rates
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Cost deductions allowed (renovations, purchase costs)
2. 3% Retention Withheld by Buyer
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Buyer must withhold 3% of sale price
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Paid to Spanish tax agency as CGT advance
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You can claim refund if no gain or lower tax due
📌 We file the return and handle refund requests.
🏙️ Step 4: Pay Local “Plusvalía” Tax
This is the municipal tax on increase in land value, not property value.
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Based on cadastral value and years of ownership
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Paid to Malaga town hall
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May be zero if property lost value
✅ We calculate and file the Plusvalía tax correctly.
🔁 What If You’re Selling Remotely?
You can sell entirely from abroad using a Power of Attorney (POA). We:
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Represent you before the notary
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Sign the sale deed
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File all taxes
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Transfer sale funds to your home account
📌 This is common for non-residents and overseas sellers.
💶 Selling Costs Summary
| Cost | Amount (approx.) |
|---|---|
| Lawyer fees | €1,500–€3,000 |
| Notary fee | Paid by buyer |
| CGT (if any) | 19–24% on gain |
| Plusvalía | Varies (few hundred to few thousand €) |
| 3% withholding | Applied but refundable |
✅ How Borderless Lawyers Helps
We handle the full process:
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Legal review of documents
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Drafting of contracts
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Coordination with notary
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POA for remote signing
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All tax filings and refund requests
🔐 We make your sale legally secure, tax-efficient, and stress-free.
📞 Selling in Malaga? Let’s Get It Right
Borderless Lawyers helps foreign property owners close successful sales in Malaga — from Mijas to Nerja — without surprises.