In short: the gain is taxed at 19% to 30% in bands if you are a Spanish tax resident, or at 19% if you are not. For non-residents, the buyer withholds 3% of the price on account. The municipal capital gains tax is also due unless there was no gain. Having the paperwork ready and the legality of the house in order is what shortens timelines most.
The asking price
The most expensive mistake is pricing too high. A house that sits on the market for months loses momentum and ends up selling below what a well-set price would have achieved from the start. Price is set against real transactions in the area, not against asking prices in adverts, taking into account the condition of the house and what it would cost to renovate.
You can get a first range with our online valuation; a proper valuation involves a visit and a land registry and planning review.
Documents to have ready
- Title deed and an up-to-date Land Registry extract (nota simple).
- Energy performance certificate: mandatory to advertise the sale.
- Valid habitation certificate (cédula de habitabilidad).
- Recent IBI receipts and, if there is one, a certificate from the owners’ association that fees are paid.
- Permits for what has been built. In Ibiza it is common to find unlicensed extensions, pools or annexes, and a well-advised buyer will spot them. Better to know and resolve them, or disclose them, before negotiating.
- If the house has a holiday rental licence, its documentation: it adds value and should be evidenced.
Taxes on the sale
If you are a Spanish tax resident
The gain (sale price minus purchase price, costs and improvements) is taxed in the savings band of income tax:
| Gain | Rate |
|---|---|
| Up to €6,000 | 19% |
| €6,000 – 50,000 | 21% |
| €50,000 – 200,000 | 23% |
| €200,000 – 300,000 | 27% |
| Over €300,000 | 30% |
If you sell your main home, the gain can be exempt if you reinvest the proceeds in another main home within two years, or if you are over 65.
If you are a non-resident
The gain is taxed at 19% under Non-Resident Income Tax. The buyer must withhold 3% of the price and pay it to the tax agency within the month after signing. You then file the gain within four months, deducting that withholding: if the withholding exceeds the tax, the difference is refunded.
Municipal capital gains tax (plusvalía)
The town hall charges a tax on the increase in land value. It is calculated on the cadastral value of the land and you may choose whichever method is more favourable. If there was no gain, nothing is due.
How long a sale takes
It depends mainly on price and paperwork. With the house well priced and the documents in order, usually only a few weeks pass between the deposit contract and the deed. What drags sales out are surprises: uncancelled charges, unlicensed works, or a price that does not hold up in the buyer’s bank valuation.
Selling off-market
Part of Ibiza’s high-end transactions close without an advert, between qualified buyers who are already searching. It is the option for owners who value discretion. In return, it requires a realistic price from day one.
Frequently asked questions
How much tax does a non-resident pay when selling a house in Spain?
The gain is taxed at 19%. The buyer withholds 3% of the price on account, and the seller then files the gain within four months; if the withholding exceeds the tax, the difference is refunded.
What documents do I need to sell a house in Ibiza?
Title deed and land registry extract, energy certificate, habitation certificate, IBI and community receipts, and the permits for what has been built.
Do I pay municipal capital gains tax if I sell at a loss?
No. If there was no increase in value, the municipal tax is not due.
This guide is general information. It is not tax or legal advice for your specific case: figures and rules change, and they should be confirmed before signing anything.
Find out what your home is worth
We give you a range straight away and, if you wish, refine it with a visit and a registry and planning review. No obligation.
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