We want our clients to fulfill their tax and legal obligations with the utmost peace of mind and security. We handle the analysis, advice, and ongoing support in their relationship with the Tax Agency and other entities, keeping them promptly informed of any updates. Our priority is to offer a transparent, reliable, secure, and personalized service.
We manage taxes such as income, assets, companies, VAT, resident numbers, advance payments, Model 347, and Model 184. We also handle ETE forms, respond to requirements, and provide assistance during inspections. With our support, our clients can be confident that all their obligations will be met efficiently and without complications.
Our team of professionals will accompany you
with your tax and legal responsibilities
Our experience allows us to handle any request from the Tax Agency with professionalism. We are here to support you throughout the process, assisting during inspections and providing the necessary support during high-pressure situations. Our work doesn’t stop at fulfilling tax obligations; we also offer legal advice on asset-related matters.
Our legal service is not only focused on personal matters but also on the well–being of the community and relations between property owners. If you have questions about regulations affecting your community or need assistance resolving conflicts,
We resolve your doubts.
To purchase with peace of mind, the company responsible for marketing the property should provide the following documentation:
Simple Note from the Land Registry: This will allow us to check if there are any charges on the property and the status of those charges.
If there is a mortgage, the latest payment receipt. This receipt will show if the payments are up-to-date, the outstanding balance, and the mortgage conditions. This will help us decide if we are interested in assuming the mortgage. (Balance certificate)
IBI receipt (Property Tax): To verify if the tax is up to date and to know the annual amount we will have to pay for this concept. (IBI debt certificate)
If the property is part of a community, information about community expenses, the general state of the building, and especially if there are any ongoing rehabilitation projects or additional maintenance costs and their amounts.
If the property is second-hand and was built between the 1950s and 1970s, proof of aluminosis in that specific property.
Information on whether any urban development is underway in the area, if any are planned, or if there is any municipal project that could result in unforeseen fees.
Habitation certificate
Energy efficiency certificate
At Amat, we believe it is very important for the buyer to be fully informed about the property’s situation, both physically and legally. This will allow them to make a purchase decision with greater confidence.
Our motto in this regard is: good information generates trust and security.
Legal doctrine recognizes three types of “arras” contracts:
Confirmatory Arras: These are meant to strengthen the existence of the contract and usually represent the beginning of its execution. They serve as confirmation of the agreement and are often a sign of good faith from both parties.
Penal Arras: These are intended to ensure the contract is executed. If either party breaches the agreement, they lose the “arras” payment. Essentially, the amount serves as a penalty to guarantee compliance with the contract.
Penitential Arras: These allow either party to withdraw from the contract lawfully. In this case, the buyer loses the “arras” payment, but the seller must return double the amount to the buyer.
In the current market, especially for second-hand property sales, it is common to use penitential arras contracts under Article 1454 of the Civil Code (the previous reference to Article 1424 is incorrect).
This type of contract is beneficial for both parties involved in the sale:
For the seller, it means that in case of non-compliance by the buyer, the sale can be canceled with a simple notarized notice, and the seller keeps the “arras” as compensation for damages.
For the buyer, it ensures the seller cannot back out of the sale, as the seller will have to return double the amount paid by the buyer in case of withdrawal.
This system provides protection for both parties, offering certainty and security throughout the transaction process.
It is the responsibility of the real estate agency to check the legal status of the property in the Property Registry, especially the details regarding the owner and any existing charges, and then inform the future buyer.
At Amat, we believe this obligation arises as soon as the property is put on the market, not when preparing the “arras” or sales contract. Why do we believe this?
Because it is possible, and in fact, it often happens that the seller is unaware of any charges on the property they are selling, such as in cases where there are censuses, mortgages that have been paid but not canceled in the Registry, or the existence of any liens…
In this regard, we can reference a ruling from the Barcelona Court of 2004, which made it clear that it is the real estate agent’s responsibility to return the fees received after signing the “arras” for failing to fulfill the obligation to verify the ownership of the property in the Registry. In this specific case, the agency thought the only owner was the person they were in contact with, but according to the Registry, the property belonged to more than one owner. The other owners did not accept the agreed terms of the sale, and as a result, the sale was not finalized.
At the time of the sale, in addition to the purchase price, there will be additional costs that we need to consider when evaluating the overall cost of purchasing the property. These expenses are as follows:
It must be distinguished whether we are dealing with a first delivery of the property (new property, new build) or a second or subsequent delivery (used property, second-hand property).
In the case of a first delivery (new build), we will have to pay 107% for Value Added Tax (VAT), as well as the Stamp Duty Tax (Impuesto sobre Actos Jurídicos Documentados), which ranges between 0.50% and 1.5%, depending on the autonomous community. In Catalonia, it is 1.5%.
If it is a second or subsequent delivery (second-hand property), the property transfer tax (Impuesto sobre Transmisiones Patrimoniales) must be paid, which is between 7% and 10% of the sale value.
These are based on the value of the property being purchased. For example, for a property worth €210,000, the notary and registry fees might be around €1,300, while for a property worth €540,000, they could be around €2,600 (examples with higher prices).
While the mortgage itself is not an expense, as most real estate transactions are carried out with a mortgage, we believe it’s important to take it into account. The expenses related to the mortgage are as follows:
Cost of the property appraisal
Stamp Duty Tax on the total amount guaranteed by the mortgage, which is 1.5%
Notary, registry, and management fees
Bank commission for setting up the mortgage, which usually ranges between 0.50% and 1%.
If the buyer takes over an existing mortgage (subrogation), these costs are reduced because there is no Stamp Duty Tax (AJD) or appraisal fee, but typically, the subrogation commission will apply.
As a summary, we can say that the total cost of expenses in a property sale will be around 12% of the notary value.
This practice has been common in recent years, when apartments were sold on plan, even before all the details had been decided. On the one hand, it is normal that in a work, as a living element, during the course of its execution, some variations occur, generally for improvement, even though a lot of time has been previously dedicated to its design.
However, if the changes specifically affect apartments that have already been sold, it is clear that these changes cannot be made without the consent of the buyer.
In principle, and as determined by several rulings, if the changes do not affect the description or the share of the apartments sold, they cannot be the subject of a claim. However, and for greater security, it is common practice to include in private documents a clause authorizing the developer to make modifications to the deed of new construction and division, as well as to draft the community statutes, or to modify them if they were already drafted at the time the private document was signed.
Yes. Rental of properties that are not subject to VAT will be subject to the Property Transfer Tax (ITP) at the time of the formalization of the corresponding contract. However, not in all cases will it be necessary to pay this tax, since since March 6, 2019 there is an exemption for rental contracts for stable and permanent use (those subject to article 2 of the LAU).
Whether they are exempt or not, they will have to file a self-assessment (form 600), with a settlement period of one month from the formalization of the contract. It should be remembered that, even if it is the tenant who is liable for the tax, the landlord has the status of subsidiary liable in the event that the tenant does not file or pay the tax.
The person who acquires the property, whether resident or not, is required to withhold and pay 3% of the total purchase price to the Public Treasury. This withholding (which constitutes a payment on account of the tax corresponding to the gain derived from the transfer) is made at the time of formalizing the deed of sale and must be paid to the Tax Agency within one month by the buyer using form 211.
The buyer will also give the non-resident seller a copy of form 211 with which the withholding was paid, so that the latter can deduct this amount from the fee to be paid derived from the declaration of the gain.
The fact that there is a family relationship does not prevent the property from being sold nor should it involve a hidden donation operation. If it is proven that it is a sale, there should be no problem. For there to be a sale, it must meet a series of requirements: that the transfer is onerous, that is, that it has a price (at market value) and, consequently, a payment, and that a public deed is made and the corresponding taxes are settled.
Another thing is to determine which of the two options, donation or purchase and sale, applies in the specific case. In either case, the person transferring the property must declare the alteration of their assets in their income tax return. Likewise, in both options, the transfer will be subject to the Tax on Increase in Value of Urban Land, which must be paid by the transferor or the donee, depending on the nature of the operation.
From a tax point of view, you will have to declare the capital gain or loss generated by the difference between the acquisition value and the transfer value of the home, taking into account the expenses and taxes associated with both the purchase and sale, as well as the depreciation when the property has been rented.
However, if you intend to sell your habitual residence to acquire another one, you could make use of the reinvestment exemption. This tax advantage allows families who have decided to change their habitual residence not to pay tax on the capital gain derived from the sale of their previous home, which is also habitual. If you reinvest the entire amount obtained from the sale of your home, you will not be paid for this concept. If the reinvestment is partial, only the proportional part of the increase that corresponds to the amount invested will be exempt.
If you are over sixty-five years old at the time of the transfer, in the case of your habitual residence, the capital gain generated will be exempt from taxation by express mention in the law, regardless of whether you acquire a new habitual residence or not, that is, regardless of whether it is reinvested or not.
Well, it depends. The regulations establish that the taxable base for the Property Transfer Tax will be the reference value whenever this is higher than the value declared in the deed of sale. It should be noted that this value can also have effects on the Property Tax, since the value to be declared in this tax is the highest of: cadastral value; acquisition value or the value verified by the administration (often the latter is the reference value).
Finally, it is important to know that this reference value can be contested once the transfer has taken place by means of a request for rectification of the self-assessment submitted, which may involve certain costs such as expert appraisal, drawing up a notarial deed with photographs, etc., with the aim of demonstrating that the value declared in the deed is correct.
