If you are a non-resident owner considering selling your property in Empuriabrava or Roses, it's fundamental to understand the legal and tax requirements. From the 3% retention, the Non-Resident Income Tax (IRNR), and the Energy Performance Certificate (CEE), to the Municipal Capital Gains Tax (Plusvalía Municipal). We offer you a complete service for a complication-free sale.

The IIVTNU, commonly known as Plusvalía Municipal (Municipal Capital Gains Tax), is a local tax levied on the increase in value of urban land when it's transferred. It's calculated based on the cadastral value of the land and the number of years the seller has owned the property. This is a cost to consider in the sale and is usually paid by the seller, unless otherwise agreed.

For non-resident sellers in Spain, the sale involves two key tax forms:

• Modelo 211 (3% Retention): The property buyer is obliged to withhold 3% of the sale price and pay it to the Tax Agency (Hacienda) as an advance payment of the capital gains tax for the non-resident seller. This amount is considered an on-account payment for Modelo 210.
• Modelo 210 (IRNR - Non-Resident Income Tax): The non-resident seller must declare the capital gain or loss derived from the property sale. The 3% withheld via Modelo 211 is then deducted from the tax due on this form. If the retention is higher than the final tax, Hacienda will refund the difference.

The Cédula de Habitabilidad (Occupancy Certificate) is an official document certifying that a dwelling meets the minimum habitability conditions required by regional regulations (in Catalonia, by the Generalitat). It confirms that the property is suitable for habitation and is mandatory for contracting basic utilities (water, electricity, gas) and for the sale or rental of the property.

The Certificado de Eficiencia Energética (CEE - Energy Performance Certificate) evaluates a property's energy consumption and CO2 emissions, assigning it a rating from A (most efficient) to G (least efficient). It's an official and mandatory document for selling or renting a property in Spain, and must be available from the moment the property is advertised. It includes recommendations for improving efficiency.

The Certificado de Comunidad de Propietarios (Community of Owners Certificate), issued by the community administrator or president, is crucial in the sale of properties under a horizontal property regime. It confirms the seller's financial standing with respect to the community, indicating whether they're up-to-date with payments (ordinary fees, extraordinary levies) or if there are outstanding debts. Its presentation to the notary is mandatory and protects the buyer from inheriting previous debts.

Prorratas (Pro-Rations) refer to the proportional distribution of annual or periodic expenses or taxes (such as IBI or community fees) between the seller and buyer, based on the time each has owned the property during the current year or period of the transaction. Although IBI is the responsibility of the owner on January 1st, it's a fair practice to pro-rate it.

The Adición de Obra Nueva (Declaration of New Construction) is the legal procedure to register the existence of a new construction or a significant extension of an existing one in the Property Registry. It involves obtaining municipal licenses, final completion certificates, and first occupancy permits, followed by a public deed before a notary and registration. It's essential for the physical reality of the property to match its legal description, which is fundamental for the property's value, its sale, and any financing operations.

When a mortgaged property is sold, it's almost always necessary to fully repay (amortizar) the mortgage in the same act as the sale. This frees the property from encumbrances and is a requirement for the buyer and their potential financial institution. After the economic repayment, it's essential to process the cancelación registral de la hipoteca (cancellation of the mortgage in the Property Registry) so that the property officially appears as "free of charges."

Real estate agencies like Fincas Genovés act as expert intermediaries in the buying, selling, and renting of properties. In markets like Empuriabrava and Roses, with a wide variety of properties (houses with moorings, sea-view apartments) and international clientele, their role is fundamental. They offer valuation services, marketing (photography, advertising), visit management, negotiation, and comprehensive legal and tax advice on all aspects of the transaction, from taxes (Plusvalía, IBI, Modelos 211/210) to technical documentation (Cédula de Habitabilidad, CEE) and registration. Their local experience and professionalism guarantee security, save time, and provide greater visibility for the client.