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PROPERTY SELLER'S GUIDE

Costa del Sol, Andalusia, Spain

The Complete Guide for 2026: From Deciding to Sell to Receiving the Money

Updated: March 2026

Introduction: why now is a strategic time to sell

2026 has become one of the most profitable property markets for sellers in the history of the Costa del Sol. Stock levels have fallen by 20% year-on-year, new-builds account for less than 8% of all sales, and prices have reached an all-time high of €5,162–€5,258 per square metre in Marbella. International demand remains strong: foreign buyers account for over 63% of all transactions, and 40–45% of deals are paid for in cash — regardless of mortgage rates.

At the same time, the market severely penalises those who underestimate the complexity of the process. Errors in pricing, incomplete documentation, unregistered extensions and ignorance of tax obligations can turn a profitable sale into months of stress and financial loss.

This guide covers all aspects of the sale: legal preparation, pricing, marketing, negotiations, tax planning and post-sale administration. Particular attention is paid to the specific circumstances of non-resident sellers: citizens of Ukraine, Kazakhstan, Poland and other countries outside the EU.

A seller’s market: the figures you need to know

Understanding the market context is the first step towards the right sales strategy. The data provided will help you make an informed valuation of your property and set realistic expectations regarding the timeline.

Seller’s costs: full financial model

Before deciding to sell, you need to understand how much you will actually receive ‘in hand’. The seller’s transaction costs on the Costa del Sol typically range from 4% to 8% of the sale price, plus capital gains tax.

Legal preparation: the documents that make all the difference

An experienced buyer will certainly commission an independent legal due diligence of your property. To ensure the deal does not fall through — and does not require costly concessions — you must identify and rectify all legal defects yourself before entering the market. This is not a bureaucratic burden, but a powerful marketing tool: a ‘legally sound’ property with a full set of documents sells faster and for a higher price.

Mandatory documentation package (Decree 218/2005)

Andalusian Government Decree 218/2005 places direct responsibility for gathering documentation on the estate agent and the seller. Fines for non-compliance can reach €30,000 per property. Before publishing any advertisement, you must have:

Unregistered extensions: resolve the issue before going to market

This is one of the main reasons for deals falling through on the Costa del Sol. If your property has structures not reflected in the deed — be it a glazed terrace, a swimming pool, an extra bedroom or a garage — the buyer will discover this during due diligence. Consequences: a demand for a discount, the bank refusing to grant a mortgage, or the buyer walking away from the deal entirely.

• If the extension is more than 6 years old: commission an architect to issue a Certificado de Antigüedad (certificate of age) and make the necessary amendments to the Cadastre and the Property Register
• If the extension is on agricultural land (suelo rústico): a DAFO certificate (Declaración de Asimilado a Fuera de Ordenación) is required — the process takes 4–6 months and costs €3,000–5,000
• Proactive legalisation is an investment: a legally compliant property is worth more and sells faster

Andalusian Housing Law Ley 5/2025: what has changed for sellers

The Andalusian Housing Act (Ley 5/2025), which came into force on 24 January 2026, introduces three key changes that directly affect sellers:

• Register of Estate Agents (Registro de Agentes Inmobiliarios): agents are now required to have relevant qualifications or at least four years’ experience, professional indemnity insurance and financial guarantees. Working with an unregistered estate agent carries legal risks for the seller — always check their licence
• Strengthened protection against illegal occupation (ocupación): The law provides owners with improved tools for protection and for the accelerated eviction of illegal occupants
• Incentives for VPO housing supply: investors planning to realise profits from sales through social housing development projects can take advantage of new preferential terms

Pricing: science and psychology

Comparative Market Analysis (CMA)

The right price is the foundation of a successful sale. No marketing campaign or professional photograph can save an overpriced property. In the Costa del Sol market, where 63% of buyers are foreigners with access to global databases and working with qualified buyer’s agents, it is impossible to deceive the market.

What will influence prices in 2026

When conducting a CMA, a qualified agent assesses not only the size and location, but also a number of specific factors that determine the price premium or discount on the Costa del Sol market:

• South-facing (sur): +10–15% on market value
• Energy efficiency class A/B (NZEB): a 10–20% premium for German and Scandinavian buyers; properties rated F/G will soon require mandatory retrofitting
• Gated community with 24/7 security: +15–25% on liquidity
• Sea view / first-line beach: 30–50%+ premium depending on quality
• Ready to move in (turnkey): buyer’s savings on renovation — direct mark-up on the price
• Valid VFT licence (when purchasing for rental): a significant asset in the 2026 market following the tightening of new licence issuance
• Illegal extensions without documentation: 5–15% discount or complete withdrawal from the transaction

Preparing the property for sale: staging and visual marketing

Over 90% of international buyers start their search online. The first impression — the photographs — determines whether a potential buyer will even request a viewing. In the Marbella market, where properties are presented with professional photography, virtual tours and drone videos, a poor-quality presentation is tantamount to a voluntary discount.

Depersonalisation and basic preparation

• Remove personal items: family photographs, religious symbols, and eye-catching collections. The buyer needs to be able to picture themselves in the home, not you
• Fix all minor defects (snagging list): dripping taps, chipped tiles, squeaky door hinges, peeling paint
• A thorough clean and professional deep clean — including windows, blinds and air conditioning units
• A spotless pool and garden: they sell a lifestyle; a yellowed lawn or an algae-covered pool ruins the first impression instantly
• Neutral colour scheme: a fresh coat of paint in light, neutral tones makes rooms appear larger and more attractive

Staging: a presentation that sells a lifestyle

A buyer on the Costa del Sol isn’t just buying square metres — they’re buying a lifestyle. The right staging conveys this lifestyle from the very first moment of the viewing.

• Furniture: less is more. Remove clutter and leave wide walkways (at least 90 cm). Less furniture = a feeling of more space
• Light is the key tool: open the blinds and curtains, and give the windows a good clean. The Marbella sun sells itself — don’t get in its way
• Focus on the Mediterranean lifestyle: a terrace with a seating area and dining set, the scent of fresh flowers, light linen textiles
• Kitchen and bathroom: these are what sell the property. Simple, inexpensive updates — new fittings, fresh décor, clean mirrors — have a disproportionately large impact
• Remove televisions from view during viewings: buyers come to the Costa del Sol for the Mediterranean lifestyle, not for screens. Neutral art and high-quality lighting work much better
• Seasonal adaptation: in spring – fresh greenery and a dining table on the terrace; in summer – a ready-to-use pool with a shaded corner; in autumn – warm textiles and a fireplace

Professional photography and videography: an absolute must

• Professional photography: a property with professional photos receives 90% more views compared to competitors — this isn’t an option, it’s an absolute minimum
• Video tour: a short cinematic clip (1–3 minutes) focusing on lifestyle and location, rather than a list of rooms
• 360° tour (virtual viewing): crucial for international buyers making a decision about a property before arriving in Spain
• Aerial photography (drone): essential for villas, houses with land, and properties with scenic views
• Twilight photography: photos taken at sunset effectively highlight the atmosphere — particularly for west-facing properties with a swimming pool

Marketing and choosing an agency: how to find your buyer

Exclusive contract vs open listing

Choosing a model of cooperation with an agency is one of the key decisions for the seller. There are three main models on the Costa del Sol market:

Marketing channels and international reach

• Global portals: Idealista, Fotocasa, Rightmove (for the UK), Kyero, ThinkSpain — the core of digital distribution
• Affiliate networks and MLS: access to partner agency databases across Europe and beyond — critical for reaching buyers from the CIS
• Targeted digital advertising: Instagram, Facebook, Google Ads with geo-targeting for key markets (Poland, the Nordic countries, Germany, the UK)
• SEO and GEO-optimisation: by 2026, a significant proportion of international buyers will generate initial queries via ChatGPT, Perplexity and other LLM assistants — the agency must provide semantically rich, expert content
• Professional PR and social media: YouTube tours, Instagram Reels and LinkedIn posts to reach a wealthy international audience

Five stages of the sales process: a comprehensive algorithm

The sales process consists of five sequential stages. Understanding each one allows you to manage timelines and avoid surprises.

Stage 1 — Pre-listing preparation (1–6 weeks)

1. Documentation audit: check the availability and validity of all documents on the checklist (Escritura, Nota Simple, IBI, CEE, LPO, Comunidad). Identify any legal defects
2. Legalisation of extensions: if necessary, initiate the process of updating the Escritura, obtaining a DAFO or Certificado de Antigüedad. Don’t waste time
3. Valuation (CMA): commission a comparative market analysis from a certified agent. The starting point is comparable market transactions; for tax planning, take the Valor de Referencia (cadastral reference value) into account separately
4. Tax planning: before putting the property on the market, consult a tax adviser about the estimated Capital Gains Tax (CGT) and Plusvalía — this will affect the minimum price you can accept
5. Staging and photography: depersonalisation, cleaning, minor repairs, professional photography

Stage 2 — Marketing and viewings (1–6 months)

Once the contract with the agency has been signed and the listing published, the active phase of finding a buyer begins. Your role as the seller is to ensure the property is as accessible as possible for viewings.

• Hand over the keys to the agent: properties with immediate access are shown first. If you have to arrange a time for every viewing, you’ll lose deals
• Be flexible: buyers often fly to Spain for 2–3 days with a packed viewing schedule. Refusing a viewing on the required day = losing a client
• Neutral environment: if the property is occupied, remove pets and minimise personal belongings before each viewing
• Feedback: ask the agent to provide reports after each viewing. If the property is being viewed but no offers are being made, the problem may lie with the price or the presentation
• After 4–6 weeks without any offers: have a serious discussion with the agent about the price. Don’t wait 6 months

Stage 3 — Offer and reservation agreement

Once a buyer has been found, the agent submits a written offer. At this stage, professional negotiation skills and a swift response are essential.

• Offer to purchase: this typically includes the proposed price, the desired closing date and conditions (mortgage availability, inspection, etc.)
• Price negotiations: the agent acts as a buffer. Set a minimum acceptable price for yourself in advance — during negotiations, emotions can prevent you from making rational decisions
• Reservation Agreement: the buyer pays a deposit (€6,000–10,000) to take the property off the market for 7–14 days. Due Diligence
• What is included with the property: agree in advance on a list of movable assets — furniture, appliances, art objects. Set this out in writing

Stage 4 — Arras contract and legal due diligence (2–4 weeks)

Following successful due diligence by the buyer, a binding private sale and purchase agreement — Contrato de Arras Penitenciales — is signed.

Stage 5 — Notarial completion (Escritura) and post-sale obligations

1. Notarial signing: in the presence of the notary, the buyer hands over a bank cheque or proof of transfer; the notary certifies the transaction; the keys are handed over to the buyer
2. 3% withholding (for non-resident sellers): the buyer withholds 3% of the price and pays it to the AEAT via Modelo 211. This is an advance payment towards your capital gains tax
3. Payment of Plusvalía Municipal: within 30 working days of the date of signing the notarial deed
4. Submission of Modelo 210 (for non-residents): within 4 months of the sale. Your solicitor calculates the actual capital gains tax, pays the difference or applies for a refund of any overpayment
5. Mortgage discharge: if the property was subject to a mortgage, your bank will discharge the mortgage on the closing date (paid from the proceeds of the sale)
6. Transfer of utility accounts: notify your electricity, water, gas and internet providers of the change of ownership
7. Cancelling direct debits: cancel all direct debits for utility bills

Seller’s taxes: a detailed breakdown

Taxation is the most stressful aspect for foreign sellers. A lack of knowledge of the details leads to unexpected losses. Below is the full tax framework for sellers in Andalusia.

Capital gains tax: IRPF and IRNR

When selling Spanish property at a profit, you are liable to pay capital gains tax. The rate and payment procedure depend on your tax status.

Formula for calculating the taxable base:

Taxable profit = Sale price (minus estate agent’s commission and legal costs associated with the sale) − Acquisition cost (plus all documented purchase costs and capital improvements)

Tax rates for different categories of sellers

The 3% withholding mechanism (Retención del 3%)

If you are a non-resident of Spain, the buyer is legally obliged to withhold 3% of the transaction price and pay it to the AEAT (Form 211) within one month. This is not an additional tax — it is an advance payment towards your capital gains tax (CGT).

• If the actual capital gains tax (CGT) is greater than 3% of the price: you pay the difference via Form 210 (deadline: 4 months from the date of sale)
• If the actual capital gains tax (CGT) is less than 3% of the price (a loss or a small profit): you claim a refund of the difference via Form 210. Do not miss the filing deadline — otherwise you will lose your right to a refund
• In the event of a loss-making sale: you are entitled to a full refund of the 3% withheld. To do this, you must submit Form 210 with a calculation of the loss and attach the notarised deeds of purchase and sale

Calculation example: You sell the property for €300,000 (purchase price €220,000 + expenses €25,000 = base €245,000). Profit: €55,000. 3% withholding on completion: €9,000. Your CGT (non-EU non-resident): €55,000 × 24% = €13,200. Additional payment via Modelo 210: €4,200. If the property had been sold for €240,000 (loss): you submit a Modelo 210 for a refund of €7,200 (3% of €240,000).

Tax exemptions: when CGT is not payable (or is payable at a lower rate)

Plusvalía Municipal: tax on the increase in land value

Plusvalía Municipal (IIVTNU) is a municipal tax on the increase in the cadastral value of a plot of land during the period of ownership. It is calculated by the local council and must be paid within 30 working days of the notarial completion.

Important changes following the Constitutional Court ruling (2021):

• If you are selling a property at a loss (the sale price is lower than the purchase price), you are entitled to claim exemption from Plusvalía. The loss must be documented with notarial deeds
• Choice of calculation method: objective (coefficient × cadastral value) or actual capital gains method — choose the more favourable option

Specifics regarding non-resident sellers

Tax Identification Number (NIE)

For any property transaction in Spain, the seller must hold a valid NIE (Número de Identificación de Extranjero). If your NIE has expired or you do not have one, please contact the Spanish consulate or, if in Spain, the Oficina de Extranjería.

Spanish bank account

Although a bank account is not strictly required, in practice the solicitor and the buyer prefer to transfer funds to a Spanish account. Furthermore, this simplifies the process of claiming back the 3% withholding tax via the AEAT.

Power of attorney (Poder Notarial)

If you are unable to attend the signing of the Arras or the notarial deed in person, you should draw up a notarised power of attorney in the name of your Spanish lawyer. A power of attorney issued abroad must be apostilled and translated by a sworn translator.

Tax representation

Non-residents are advised to appoint a tax representative (representante fiscal) in Spain — this will simplify dealings with the AEAT and the submission of Form 210.

Ukrainian citizens: specific issues for 2026

• Tax status: Ukrainian citizens residing in Spain for more than 183 days a year may be recognised as tax residents of Spain — this changes the applicable CGT rate (from 24% to the progressive IRPF scale)
• Double taxation agreement: there is a double taxation agreement in force between Spain and Ukraine — consult a tax adviser regarding its application to your situation
• Transfer of funds: when transferring large sums from Spain, you must comply with Spanish anti-money laundering (AML/KYC) legislation and banking procedures

Negotiations: psychology and tactics

Set a minimum before negotiations begin

The most common mistake a seller makes is to start negotiations without a clear understanding of their bottom line. Under pressure from an offer and their emotions, sellers agree to terms they later regret. Before receiving the first offer, ask yourself:

• What is the minimum net amount I can accept after all expenses and taxes?
• Am I prepared to negotiate on included assets (furniture, appliances) rather than lowering the price?
• What is my timeframe — how urgent is the sale for me?

Typical buyer negotiation tactics

• ‘Lowball initial offer’: the buyer starts with an offer 15–20% below the asking price, hoping for a counter-offer. Do not react emotionally — the agent is negotiating on your behalf
• ‘Defect list’: after the first viewing, the buyer or their agent draws up a list of ‘flaws’ to justify a discount. Some of the comments may be fabricated. A pre-prepared snagging list with the repairs already carried out removes most of the complaints
• ‘Seller’s urgency’: if the buyer knows you’re in a hurry, they’ll use this as leverage. Never show urgency in negotiations
• ‘Alternative offers’: ‘We have another property we like better.’ Not always true — often a pressure tactic

Non-monetary concessions instead of a price reduction

Experienced negotiators know: sometimes you can satisfy the buyer without lowering the price:

• Include furniture or appliances in the deal
• Offer a flexible closing date to suit the buyer’s needs
• Cover the costs of connection or minor repairs
• Leave the current VFT licence in place (if applicable)

Post-sale administration: checklist

After the notarial closing, the seller is required to carry out a number of mandatory actions. Failure to do so may result in fines or continued tax liabilities.

Frequently asked questions (FAQ)

Can I sell the property without a CEE?
No. An energy performance certificate is mandatory for any marketing activity relating to the property. Failure to provide one constitutes a direct breach of Decree 218/2005 and may result in fines of up to €6,000.

What is the ‘valor de referencia’ and how does it affect the transaction?
Valor de Referencia is the administrative cadastral value set by the Catastro. From 2022, it has been used as the minimum basis for calculating the buyer’s taxes (ITP). If the transaction price is lower than the Valor de Referencia, the buyer’s taxes are calculated based on this administrative value, which may make the transaction less attractive to the buyer.

Can I sell a property if there is a mortgage on it?
Yes. The mortgage is discharged on the day of the notarial closing: the buyer transfers the funds, which are used to repay the outstanding balance to the seller’s bank. The remaining balance is transferred to the seller. You must request a ‘certificado de deuda pendiente’ (statement of outstanding debt) from the bank in advance.

What if I cannot attend the signing of the notarial deed?
Arrange a notarised power of attorney (Poder Notarial) in the name of your Spanish solicitor. If the power of attorney is drawn up abroad, it must be apostilled and translated into Spanish by a sworn translator.

Do I need my own solicitor if the agency is handling the transaction?
It is strongly recommended, especially for non-residents. An estate agent represents the interests of the transaction as a whole; an independent solicitor acting on behalf of the seller protects your interests exclusively — checking all documents, monitoring tax obligations and ensuring the notarial deed is correct.

Is the sale subject to tax if I sell the property for less than I paid for it?
No. No capital gains tax (CGT) is payable on a loss-making sale. Furthermore, you are entitled to reclaim the 3% withheld by the buyer by submitting Form 210. It is important to document the loss with the notarised deeds of purchase and sale.

This guide is for information purposes only and does not constitute legal or tax advice. For specific decisions, please consult a qualified lawyer and tax adviser specialising in Spanish law.

© EDENOVO.COM — Costa del Sol, 2026