Taxes and expenses when selling an apartment in Murcia: What does the seller pay?

Municipal capital gains tax in Murcia: who pays it and when

The municipal capital gains tax (IIVTNU) is paid by the seller in a sale transaction. If the seller is not a resident of Spain, it is paid by the buyer as a substitute for the taxpayer (art. 106.2 of the Local Finance Act) and, in practice, deducted from the price. In the municipality of Murcia, the tax rate is 30% (Fiscal Ordinance 3.5, art. 9) and is applied to the taxable base calculated according to the objective method: the cadastral land value shown on the IBI receipt is taken as the starting point and multiplied by the corresponding maximum state coefficient based on the years of ownership (maximum 20 years). The ordinance also provides for a 40% reduction of the land value, but the law only allows it during the five years following a general cadastral revision: confirm with the Municipal Tax Agency whether it applies in your case. If the actual gain is lower, it may be requested that the tax be calculated on that basis.

You can estimate the fee with the Murcia municipal capital gains tax calculator, what do the two methods do?

If you want the final figure, the calculator of how much is left when selling Add capital gains, personal income tax, outstanding mortgage and fees.

The deadline for filing the capital gains tax return is 30 business days from the signing of the deed; afterwards the City Council issues the assessment notice. There is a 95% reduction for inheritances of the deceased's primary residence in favor of children, spouse, or parents, but it does not apply to purchases and sales. If there is no gain (the property is sold for less than it was purchased for, evidenced by deeds), no tax is paid. There is also an exemption for dación en pago of the primary residence and foreclosures, subject to the requirements of the ordinance.

• Taxpayer: the seller (transferor). If non-resident, the buyer pays as substitute (art. 106.2 of the Local Finance Act).
• Tax rate in Murcia: 30%.
• Tax base: cadastral land value multiplied by the coefficient according to years, or the actual gain if lower.
• Deadline: 30 business days from signing.
• 95% bonus only on inheritances of primary residence (not on sales).

Calculation of municipal capital gains tax in Murcia

The calculation of the municipal capital gains tax in Murcia is generally carried out using the objective method. This method does not take into account the actual gain obtained, but is based on the cadastral value of the land and the number of years the property has been owned. The formula is: cadastral value of the land × maximum state coefficient according to the years of ownership. Murcia's Fiscal Ordinance 3.5 (art. 7.3) provides for a 40% reduction in the land value, but the law (art. 107.3 of the Local Finance Act) only allows it during the first five years of new cadastral values, so check the settlement to see if it applies to you. The coefficient is updated every year and applies for a maximum of 20 years.

However, if the actual gain on the land is lower than that calculated by the objective method, the seller may choose to be taxed under the actual method. To do so, it must be requested within the filing period. If there is no gain, no tax is paid. It is important to keep the purchase and sale deeds to substantiate the values.

• Objective method: cadastral land value × coefficient by years (with the 40% reduction only if the assessment applies it).
• Real method: if the actual gain from the land is lower, one may opt to be taxed on it.
• If there is no profit, no capital gains tax is paid.
• The specific coefficient changes every year; please consult the one in force at the time of sale.

Guidance example of municipal capital gains

Let's suppose a flat in the municipality of Murcia whose IBI receipt shows a cadastral land value of €30,000. If, for example, the coefficient corresponding to the years of ownership were 0.15, the taxable base would be 30,000 × 0.15 = €4,500, and the 30% charge would be €1,350. If the actual gain on the land resulted in a lower charge, you can request that it be applied.

The coefficient in this example is made up to illustrate the calculation: the actual one depends on the years of ownership and is updated every year. If the actual gain on the land is lower, you can request to be taxed on it.

Personal income tax on capital gains from the sale

In personal income tax (IRPF), the seller is taxed on the capital gain obtained. The gain is calculated as the difference between the transfer value (sale price minus selling expenses) and the acquisition value (purchase price plus purchase expenses and taxes and improvements). This gain is included in the savings tax base and is taxed according to the scale in force for the 2026 tax year: 19% up to €6,000; 21% from €6,000 to €50,000; 23% from €50,000 to €200,000; 27% from €200,000 to €300,000; and 30% above €300,000.

There are exemptions for residents in Spain. If the seller is 65 years of age or older and sells what has been their primary residence for at least 3 years, the gain is exempt (art. 33.4.b LIRPF). It is also exempt if they reinvest the amount obtained in a new primary residence purchased within the 2 years prior to or following the sale; if they reinvest only a portion, the exemption is proportional (art. 38 LIRPF). The gain is declared in the income tax return for the year following the sale.

If the seller is not a resident in Spain, the regime is different. The gain is taxed at a flat 19%, regardless of where they reside (art. 25.1.f of the TRLIRNR). The buyer withholds 3% of the price and pays it using form 211 within one month; if they do not, the property is subject to payment (art. 25.2 of the TRLIRNR). That 3% is only a payment on account: the seller files form 210 within 3 months following the end of the month after the sale, even if it results in a refund. If the withholding exceeds the tax due, the Tax Agency refunds the difference. The reinvestment exemption only applies to residents in the EU or EEA (DA 7.ª of the TRLIRNR); residents in the United Kingdom and the rest of the countries are excluded. The exemption for those over 65 does not apply to non-residents (DGT consultation V2530-25).

• Gain = transfer value - acquisition value.
• Taxed in the savings tax base according to the scale: 19%, 21%, 23%, 27%, 30%.
• Exempt if the seller is 65 or older and sells their primary residence of at least 3 years (residents only).
• Proportional exemption based on the amount reinvested in a new primary residence within the 2 years prior or subsequent (residents and non-residents of the EU or EEA).
• Non-residents: 19% fixed; the buyer withholds 3% (form 211, one month) and the seller files form 210.

Indicative example of personal income tax on the sale

Let us assume a hypothetical example: a taxpayer sells an apartment in Murcia for €200,000. The selling costs (notary, municipal capital gains tax, etc.) amount to €5,000. The transfer value would be €195,000. They bought it years earlier for €150,000, and the purchase costs and taxes and improvements total €10,000, so the acquisition value is €160,000. The capital gain is €35,000.

Applying the personal income tax scale: the first €6,000 are taxed at 19% (€1,140); the next €29,000 (up to €50,000) are taxed at 21% (€6,090). The total liability would be €7,230. This example is purely illustrative and does not take into account possible exemptions or deductions.

• Transfer value: €200,000 - €5,000 = €195,000.
• Acquisition value: €150,000 + €10,000 = €160,000.
• Profit: €195,000 - €160,000 = €35,000.
• IRPF instalment: €6,000 at 19% = €1,140; €29,000 at 21% = €6,090; total €7,230.

Usual seller expenses in Murcia

In addition to taxes, the seller assumes a series of expenses. By law (Civil Code, art. 1455), unless otherwise agreed, the seller pays for the execution of the deed (the original) and the buyer pays for the first copy. If there is an outstanding mortgage, the debt is settled with the price on the day of signing; the registry cancellation requires a cancellation deed (notary and Registry), and there may be an early repayment fee according to the loan agreement.

It is also mandatory in order to sell to have the energy efficiency certificate (Royal Decree 390/2021), which is issued by a competent technician and registered with the Autonomous Community. A certificate from the community of owners confirming that payments are up to date must also be provided (Horizontal Property Law, art. 9). IBI (property tax) corresponds to whoever is the owner on 1 January, although the deed usually stipulates the proportional distribution for the year. If sold with Promurcia, the fees are 3% + VAT (minimum €3,000 + VAT), which are earned upon signing the earnest money agreement, with no upfront charge.

• Notary: the seller pays for the original deed (unless otherwise agreed).
• Mortgage cancellation: deed and registration costs, and possible early repayment fee.
• Energy efficiency certificate: mandatory, issued by a qualified technician.
• Certificate from the community of owners stating that they are up to date with payments.
• Property tax (IBI): corresponds to the owner as of January 1, with possible proportional allocation.
• Promurcia fees: 3% + VAT (minimum €3,000 + VAT), accrued upon signing of the earnest money agreement.

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

The total cost of selling a flat in Murcia depends on several factors: the cadastral value of the land, the years of ownership, the profit obtained and the associated expenses. The main concepts are the municipal capital gains tax (30% on the taxable base), the personal income tax on the capital gain (according to the scale), notary and registry fees, the energy certificate, the community certificate and, where applicable, the real estate agency fees.

To know exactly how much you will pay, it is advisable to run a simulation with the specific details of your property. At Promurcia, we can help you calculate all these amounts with no obligation.

• Municipal capital gains tax: 30% on the taxable base (objective or real method).
• Personal income tax: according to the savings scale (19% to 30%).
• Notary and registry fees: according to official tariffs, not quantifiable here.
• Energy certificate: cost varies depending on the technician.
• Agency fees: 3% + VAT (minimum €3,000 + VAT) if sold with Promurcia.

If you are also going to buy another home

Whoever buys a used home in the Region of Murcia pays the ITP, not the capital gains tax. We explain it in the ITP guide in Murcia 2026.

The ITP of your buyer is calculated on the price or on the Cadastre reference value, whichever is higher. Their personal income tax and capital gains tax do not depend on that value. We detail it in the guide of the Cadastral reference value upon sale.