What expenses must be paid when selling a flat in Barcelona?

Are you thinking of selling your flat in Barcelona? Before calculating how much you are going to earn, it is worth knowing how much you are going to spend. Between sales expenses (certificates, notary, registry and, if applicable, the agency commission or mortgage cancellation) and taxes (municipal capital gains and IRPF on the gain), the final bill can take a significant chunk of the price.

At ParkRose Properties we explain, one by one, all the expenses and taxes assumed by the seller in Barcelona in 2026, who pays for each item, roughly how much it costs and what can be reduced or deducted.

How much does it cost to sell a flat in Barcelona?

Selling a flat in Barcelona usually costs between 5% and 15% of the sale price, including expenses and taxes. The range is wide because it depends mainly on whether you sell through an agency, whether you have an outstanding mortgage and the gain you obtain.

For a €250,000 flat, the total cost can range, as a guide, between €15,000 and €35,000 depending on the case.

These are the items that make up that total:

1. Energy efficiency certificate

   • Who pays: Seller

   • Approximate cost: €55 – €130

2. Certificate of habitability (Cédula)

   • Who pays: Seller

   • Approximate cost: €80 – €160

3. Land registry extract (Nota simple)

   • Who pays: Seller

   • Approximate cost: €9.02 + VAT

4. Community debt-free certificate

   • Who pays: Seller

   • Approximate cost: €0 – €50

5. Arras agreement (Deposit)

   • Who pays: Seller (or included with agency)

   • Approximate cost: €0 – €400

6. Notary (original deed)

   • Who pays: Seller, unless agreed otherwise

   • Approximate cost: portion of €600 – €900

7. Land Registry (inscription)

   • Who pays: Buyer, unless agreed otherwise

   • Approximate cost: €450 – €700

8. Agency commission

   • Who pays: Seller

   • Approximate cost: 3% – 7% + VAT

9. Mortgage cancellation (if applicable)

   • Who pays: Seller

   • Approximate cost: €400 – €1,000 + bank commission

10. Municipal capital gains tax (IIVTNU)

    • Who pays: Seller

    • Approximate cost: variable (30% rate in Barcelona)

11. IRPF (capital gain tax)

    • Who pays: Seller

    • Approximate cost: 19% – 30% of the gain

12. IBI for the current year

    • Who pays: Seller (owner as of 1st January), pro-rata

    • Approximate cost: according to the bill

Illustrative example: €250,000 flat in Barcelona

A €250,000 flat in Barcelona, bought 10 years ago for €185,000 and sold through an agency, without an outstanding mortgage:

• Certificates (energy, cédula and nota simple): ~€230

• Agency commission (4% + 21% VAT): ~€12,100

• Notary, seller's portion: ~€300

• Municipal capital gains: ~€4,000 (based on land cadastral value)

• IRPF for the gain (after deducting expenses): ~€11,000

• Approximate total: ~€27,600, around 11% of the price.

Bear in mind that the actual cost depends on your specific case: the commission amount, the gain obtained, the land cadastral value and whether you have a mortgage or not. As a reference, the starting price matters as much as these expenses: you can see the evolution of flat prices in Barcelona by district to set a realistic price.

Who pays the expenses, the buyer or the seller?

When selling, the seller assumes the municipal capital gains, IRPF on the gain, the agency commission, mandatory certificates (energy and cédula) and the cancellation of their mortgage. The buyer pays the purchase tax (ITP or VAT), the majority of the notary fees and the inscription in the register.

Some expenses, such as the notary, are shared according to what the parties agree.

Allocation of expenses: buyer and seller

1. Purchase tax (ITP used housing / VAT + AJD new build)

   • Who pays: Buyer

2. Notary - first copy and subsequent copies

   • Who pays: Buyer (unless agreed otherwise)

3. Notary - original deed

   • Who pays: Seller (unless agreed otherwise)

4. Inscription in the Land Registry

   • Who pays: Buyer (unless agreed otherwise)

5. Real estate agency commission

   • Who pays: Seller

6. Energy certificate and habitability certificate

   • Who pays: Seller

7. Land registry extract (Nota simple)

   • Who pays: Seller (usually)

8. Seller's mortgage cancellation

   • Who pays: Seller

9. Municipal capital gains tax (IIVTNU)

   • Who pays: Seller

10. IRPF for the capital gain

    • Who pays: Seller

The notary's allocation comes from Article 1455 of the Civil Code: unless agreed otherwise, the seller pays for the original deed and the buyer pays for the first copy and subsequent ones, in addition to the inscription. In practice, it is a negotiable point and should be left in writing in the arras agreement.

Expenses of selling a flat, one by one

In addition to taxes, selling involves a series of expenses and documents. Many are linked to the documents needed to sell a flat in Barcelona. We review them one by one.

Energy efficiency certificate

It is mandatory to be able to advertise and sell the property, and it is paid for by the seller. In Barcelona it usually costs between €55 and €130 depending on the square metres and the technician, and includes the registration of the certificate in the ICAEN. It is valid for 10 years (5 years if the rating is G).

Certificate of habitability (Cédula)

It certifies that the property is suitable for habitation and is necessary to sell in Catalonia; without a valid one, the notary cannot authorise the deed. Obtaining or renewing it costs, as a guide, between €80 and €160 (technician's fees plus the fee from the Catalan Housing Agency).

It is regulated by Decree 141/2012 and is valid for 15 years (second occupancy) or 25 years (new build).

Land registry extract (Nota simple)

The nota simple from the Land Registry proves ownership and charges on the flat (mortgages, seizures, easements). Its official price is €9.02 plus VAT per property, according to the College of Registrars, both at the registry office and online at registradores.org.

The seller usually requests it, and the notary asks for an updated one hours before the signing.

Community debt-free certificate

This is a certificate, usually free or costing up to about €50, issued by the property administrator and proves that you are up to date with the community of owners' fees. It matters more for what it avoids than what it costs: according to the Horizontal Property Law, the property is responsible for unpaid fees of the current year and the previous years, so an outstanding debt can affect the buyer and block the sale.

Watch out also for approved but not yet paid special levies (derramas): the debt-free certificate does not cover them, so it is advisable to agree in writing who assumes a levy voted before the signing.

And, although it is not a sale expense itself, it is advisable to be up to date with utilities (water, electricity and gas) to facilitate the change of ownership.

Technical Building Inspection (ITE)

The ITE is not an individual expense for the seller, but an obligation of the building. In Catalonia, the Decree 67/2015 obliges multi-family buildings over 45 years old to pass the inspection and obtain the certificate of fitness from the Housing Agency, with renewal every 10 years. The cost (technician and, if applicable, works) is assumed by the community through levies.

When selling, your responsibility is to inform the buyer of the ITE status and provide the current certificate of fitness; notaries and banks may request it, and a pending or unfavourable ITE can complicate the operation.

Arras agreement (Deposit)

It is not mandatory, but very recommendable: it is the document that protects both parties if someone backs out before the signing. The most common in Barcelona are penitential arras (Articles 1454–1455 of the Civil Code), which allow backing out by losing the deposit or returning it doubled. Drafting it yourself is free; hiring a lawyer costs around €100 – €400, and with an agency it is usually included in the service.

At ParkRose Properties we prepare the arras within our service for selling apartments in Barcelona, so it is not an extra cost or a source of surprises.

Notary and registry expenses

The notary authorises the public purchase deed and the Land Registry records the change of ownership. Notarial fees are regulated by tariff (RD 1426/1989, Annex I, Number 2, "Documents of amount") and are calculated by applying a decreasing scale to the declared value. A mandatory 5% reduction is applied to the result and, in the purchase of housing, a 25% reduction (Art. 2.1 of RD-Law 6/1999).

Additionally, the notary can voluntarily apply a discount of up to 10% (Art. 35.1 of RD-Law 6/2000). Copies, original deed pages from the fifth onwards and 21% VAT are added to the bill: in the sale of a flat in Barcelona the total is usually between €600 and €900, VAT included.

Unless agreed, the seller assumes the original deed and the buyer the copies and the inscription. The registry tariffs (RD 1427/1989) are paid by the buyer and range between €450 and €700 for an average value flat.

Real estate agency commission

When you sell with a real estate agency, the commission is paid by the seller and usually oscillates between 3% and 7% of the sale price plus 21% VAT. It is, by far, the largest expense of the sale. But it is worth looking at it closely because a good agency looks for buyers, negotiates for you and speeds up the sale. The difference is in what you receive in return, not in the percentage.

If you are considering selling your flat in Barcelona, we explain exactly what our service includes before you sign anything.

Mortgage cancellation

If the flat has an outstanding mortgage, it must be cancelled in the registry before or during the sale to deliver it free of charges. The registry cancellation (notary, registry and, if applicable, administrative agency) usually costs between €400 and €1,000. To that can be added the bank's early repayment commission, the maximums for which are set by the Law 5/2019:

• In variable mortgages, 0.25% of the capital in the first 3 years or 0.15% in the first 5 years

• In fixed mortgages, 2% in the first 10 years and 1.5% thereafter.

This commission is only charged if it appears in the deed and cannot exceed the actual financial loss of the bank.

Practical tip: managing the cancellation with an independent administrative agency (gestoría) usually comes out cheaper than leaving it in the hands of the bank's department. And if your mortgage has a commission, try to schedule the cancellation at a time without penalty.

IBI pro-rata

The IBI for the current year is paid by whoever is the owner as of 1st January – that is, the seller. However, the Supreme Court (ruling 409/2016) established that, unless agreed otherwise, the seller who pays the IBI can pass on to the buyer the proportional part for the time each has been the owner that year.

It is not automatic: it is a right of the seller that should be agreed and left in writing in the arras agreement.

What expenses can be deducted?

Several sales expenses reduce the capital gain and, with it, the IRPF. The agency commission (with VAT), the municipal capital gains paid and notary and registry expenses borne by the seller are subtracted from the transmission value. And the ITP or VAT from the purchase, the notary and registry from then and reforms or improvements justified with an invoice are added to the acquisition value.

Keeping all invoices is key to justifying them to the Tax Agency, which requires an invoice with NIF and its conservation for four years.

How the capital gain is calculated

1. They are subtracted from the transmission value (they reduce the gain)

• Real estate agency commission (+ VAT)

• Municipal capital gains paid by the seller

• Notary and registry in the part corresponding to the seller

• Mandatory certificates to be able to sell (energy certificate, habitability certificate)

2. They are added to the acquisition value (they reduce the gain)

• ITP, or VAT + AJD, according to the purchase

• Notary, registry and administrative agency of the purchase

• Valuation (Tasación)

• Reforms and improvements justified with an invoice

3. They are not deductible

• Mortgage interest

• IBI

• Community fees

• Utilities

• Repairs and maintenance

The registry cancellation expenses for the mortgage are usually admitted as an expense that reduces the transmission value when they are necessary to sell free of charges, but Tax Agency doctrine is not unanimous on this point.

You can see all the details on the Tax Agency's website.

And if the flat is an inheritance, check our guide on selling an inherited flat in Barcelona, because the acquisition value is calculated differently.

Taxes that must be paid

When selling a flat in Barcelona, in addition to the previous expenses, you will have to pay two main taxes:

• Tax on the Increase in Value of Urban Land (IIVTNU) - the municipal capital gains.

• Personal Income Tax (IRPF) - on the capital gain obtained from the sale.

Below we explain what they consist of, how much you could pay and how to reduce them legally.

Municipal capital gains in Barcelona

What is municipal capital gain (IIVTNU) and how much is paid?

Municipal capital gains is a local tax that levies the increase in value of the land where the property is located from its acquisition to its transmission. It applies to sales, inheritances and donations of real estate on urban land, and its purpose is for the City Council to recover part of the land revaluation derived from urban development.

Since the 2021 reform (RDL 26/2021, following the Constitutional Court ruling 182/2021) there are two methods to calculate it, and you can choose the most favourable one:

1. Objective method: the land cadastral value is multiplied by a coefficient according to the years of ownership, and the tax rate is applied to the result. In Barcelona, the rate is 30%, the legal maximum.

2. Real capital gain method: the difference between the sale price and the purchase price is calculated, multiplied by the percentage that the land value represents over the property total, and the 30% is applied to that base.

As a reference, capital gains in Barcelona usually oscillate between 10% and 30% of the land cadastral value increase, and that land usually represents between 30% and 50% of the total flat value. The tax must be declared within a period of 30 business days from the signing.

Practical example (real method)

You bought 5 years ago for €300,000 and sell for €400,000:

• Gain: €100,000

• Land percentage: 40% → taxable base: €40,000

• Rate: 30% →capital gain to pay: €12,000

3 cases in which capital gains can be avoided or reduced

• Choose the most favourable method. You can opt between the objective and real method; in many cases the real one significantly reduces the fee.

• Sell without gain. If you sell for a price equal to or lower than the purchase price, there is no increase in value and you are exempt; you must prove it with the deeds.

• Allowance for inheritance of habitual residence. In mortis causa transmissions of habitual residence between direct relatives, the allowance can reach 95% of the fee in Barcelona.

IRPF on the capital gain in Catalonia

How much is paid to the Tax Agency when selling a flat?

When selling with a profit, you are taxed in the IRPF on the capital gain, which is the difference between the transmission value (sale price minus sale expenses) and the acquisition value (purchase price plus expenses and improvements). Unlike your salary, this gain does not go to the general base with regional bands, but to the savings base, which is taxed on a uniform scale across all common territory.

Rates applicable to the capital gain (savings base)

• Up to €6,000 - 19%

• From €6,000 to €50,000 - 21%

• From €50,000 to €200,000 - 23%

• From €200,000 to €300,000 - 27%

• More than €300,000 - 30%

The scale is progressive by bands: only the part of the gain that falls into each band is taxed at that rate. Additionally, the gain is added to the rest of your savings income for the year (interest, dividends) to determine the applicable band.

Practical example of capital gain

You bought for €200,000 and sell for €280,000, with about €15,000 of deductible expenses (commission, capital gain and notary at your expense). The gain would be about €65,000:

• 19% on the first €6,000 → €1,140

• 21% from €6,000 to €50,000 → €9,240

• 23% from €50,000 to €65,000 → €3,450

• Total in IRPF: ~€13,830

7 cases in which IRPF can be reduced

There are several legal ways to reduce – or even eliminate – IRPF when selling:

• Reinvestment in habitual residence. If you reinvest the total amount in another habitual residence within 2 years, the gain is exempt (proportional if you reinvest only a part).

• Increase the acquisition value with expenses and improvements. ITP/VAT and notary from the purchase, and structural reforms with invoice, reduce the gain. At ParkRose Properties, our architect helps identify improvements that speed up the sale and, at the same time, can reduce IRPF.

• Offsetting losses or absence of gain. If you sell for less than what you paid, you are not taxed, and the loss offsets other gains for the year.

• Over 65s. Total exemption when selling the habitual residence, without the need to reinvest; for second homes, exemption up to €240,000 if reinvested in a life annuity.

• Reduction coefficients for properties from before 1994. Transitory regime that reduces the portion of the gain generated before 1994.

• Companies (societies). They are taxed in Corporation Tax (generally at 25%), but can deduct all sale expenses and offset against previous losses.

• Deduction for energy efficiency works. If you renovated to reduce heating or cooling demand, you can apply a state deduction in IRPF (with energy certificates before and after).

Taxes for non-resident sellers in Spain

If you do not reside fiscally in Spain but sell a property here, the system applies an automatic withholding and a subsequent declaration.

3% withholding for non-residents (form 211)

When the seller is a non-resident, the buyer is obliged by law to withhold 3% of the sale price and pay it into the Tax Agency in the name of the seller using form 211, within one month of signing. It is not the definitive tax, but a payment on account of IRNR.

How to declare capital gain

After the sale, the non-resident calculates their gain and presents form 210. If the 3% withholding was higher than the corresponding tax, they can request a refund of the difference.

Fiscal novelties 2026

Taxation on sales changes every year. These are the most relevant novelties for 2026:

• The increase in municipal capital gains was annulled. The Government updated the objective method coefficients upwards via RDL 16/2025 (with increases of up to 40% for short ownership), but Congress did not validate it on 27th January 2026 and the norm was repealed (BOE of 28-1-2026). Consequently, 2024 maximum coefficients remain in effect. It is advisable to confirm the applicable coefficient with the Municipal Tax Office before settling.

• New maximum rate of 30% on savings. Law 7/2024 raised the rate for the last savings band (gains over €300,000) from 28% to 30%, effective from 2025 and applicable in the 2026 declaration. It affects few sellers, but it is a change to bear in mind for sales with high gains.

• Possible changes in ITP for large holders in Catalonia. The Generalitat has promoted modifications to ITP aimed at large housing holders. Although ITP is paid by the buyer, an increase can affect the net price you are willing to accept if you sell a portfolio of properties.

Frequently asked questions

Who pays the notary expenses, the buyer or the seller?

Unless agreed otherwise, the seller pays for the original deed and the buyer pays for the copies and the inscription, according to Article 1455 of the Civil Code. In practice, the allocation is negotiated between the parties and should be fixed in the arras agreement.

How much does the habitability certificate cost in Barcelona?

Obtaining or renewing it costs, as a guide, between €80 and €160, including the technician's fees and the Housing Agency fee. It is valid for 15 years for second occupancy.

How much does the notary charge for selling a flat?

Fees are regulated by tariff and depend on the price: in a sale they usually range from €600 to €900. Unless agreed, the seller assumes the original deed and the buyer the copies and the inscription.

How much does it cost to sell a flat with a mortgage?

Selling with an outstanding mortgage adds the cost of cancelling it in the registry, normally between €400 and €1,000 including notary, registry and administrative agency, plus the possible early repayment commission from the bank (within the limits of Law 5/2019).

How to avoid paying municipal capital gains?

You can avoid or reduce it if you sell without an increase in land value (at a loss), choosing the most favourable calculation method (real or objective) or in exempt and discounted cases, such as the inheritance of a habitual residence. It is always advisable to compare both methods.

Do you need help selling your flat in Barcelona?

Do you need help to sell your flat in Barcelona? Between expenses and taxes, good planning can save you thousands of euros. At ParkRose Properties we help you calculate the real cost of your sale, reduce avoidable expenses and sell quickly and at the best price.

Request a free consultation and we will explain everything to you.

We are a real estate agency with registered agents (API) who know the city's procedures inside out: we manage all mandatory documentation – from the cédula to the energy certificate – and we prepare strategic documentation that can speed up the sale.