Before a property is sold, the ownership ("titularidad") is determined to ensure that the seller is legally authorized.

A valid N.I.E. certificate ("Número de Identificación para Extranjeros") is required for the sale.

The seller must present the energy certificate ("Certificado de Eficiencia Energética" or "CEE") at the notary appointment.

At the "Registro de la Propiedad" the seller receives a current extract from the land register.

The "Catastro" provides the seller with cadastral information about the property.

The seller is responsible for removing a mortgage from the land register. If there is an existing mortgage, the seller's bank prepares the necessary documents.

The "Cédula de habitabilidad" confirms the habitability of a property and must be renewed every 10 years.

"Certificado de no infracción urbanística" and "Certificado de situación urbanística" provide information on building violations and the structural condition of the property.

Building permit ("Licencia de obra"), building inspection ("Final de obra") and building plans should be presented to the buyer, if available.

For vacation properties, the seller must provide the buyer with the "DRIAT" form and the "ETV" sign.

The seller must prove in writing that he has no debts to the community and provide information about upcoming work and levies.

Proof of payment from the ATIB for "IBI" and "tasa de basura" for the last 4 years must be submitted.

The seller pays the capital gains tax ("Plusvalía") and possibly the profit tax ("Impuesto sobre las ganancias de capital").

The buyer needs a Spanish bank account ("cuenta bancaria") for all costs incurred.

The seller should provide the buyer with the most recent invoices for ancillary costs ("suministros").

It is recommended that the seller seek advice from a lawyer licensed in Spain ("Abogado").

The notary's office ("Notaría") carries out the notarial process and often also offers subsequent processing at the offices.

A Gestoría can help with many official matters and sometimes also offer tax advice.

Non-resident sellers must pay non-resident income tax to the Central Spanish Tax Office ("Agencia Tributaria" or "AEAT"). IMPORTANT: This is done by the buyer using the "Modelo 211" by deducting the corresponding tax amount from the purchase price and paying it directly to the tax office.