{"id":5406299,"date":"2026-03-30T21:05:21","date_gmt":"2026-03-30T19:05:21","guid":{"rendered":"https:\/\/ker2000.com\/?p=5406299"},"modified":"2026-03-30T21:09:18","modified_gmt":"2026-03-30T19:09:18","slug":"what-does-the-buyer-pay-and-what-does-the-seller-pay-for-a-home","status":"publish","type":"post","link":"https:\/\/ker2000.com\/en\/what-does-the-buyer-pay-and-what-does-the-seller-pay-for-a-home\/","title":{"rendered":"What Does the Buyer Pay and What Does the Seller Pay for a Home?"},"content":{"rendered":"

In every real estate transaction in Spain, both parties always wonder what the buyer pays and what the seller pays when selling a home. It does not matter whether you have already carried out this transaction several times in your life or it is your first time, this question is always in the air, due to constant changes in laws and regulations that always make you doubt.<\/p>\n

And it is logical for you to be concerned or have doubts, because you not only have to look at the price of the property: taxes, notary fees, land registry, mortgage, certificates and possible outstanding charges also come into play, which can increase the cost in the case of a purchase or reduce the profit in the case of a sale.<\/p>\n

As a general rule, the buyer usually assumes<\/strong> the acquisition taxes and the expenses necessary to register the property in their name, while the seller is usually responsible for<\/strong> the municipal capital gains tax and Personal Income Tax (IRPF) if they obtain a capital gain. Even so, the exact distribution changes depending on whether the property is second-hand or new-build, whether there is a mortgage, whether we are talking about subsidized housing, or whether both parties agree to something different in the contract.<\/p>\n

In addition, it is worth remembering that many amounts depend on the autonomous community. In Valladolid<\/strong>, the general framework is the same as in Spain, but with one difference: taxes transferred to the autonomous communities, such as ITP and AJD, have their own rates. At present, in Castilla y Le\u00f3n the general ITP for second-hand homes is 8%, and the general AJD for notarial deeds is 1.5%, with reduced rates in certain cases involving a primary residence, young buyers, large families, people with disabilities, or protected housing.<\/p>\n

We explain all of this in more detail below, keep reading!<\/p>\n

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Summary table of what the buyer pays and what the seller pays for a home<\/h2>\n

First, from Ker2000<\/a> we wanted to show you this summary table in a very visual way about who pays the purchase and sale costs<\/strong> in the different possible scenarios: second-hand homes and new-build homes<\/strong>.<\/p>\n

The distribution of notary fees you will see below is based on article 1455 of the Civil Code, and for mortgages the regulations in force since Law 5\/2019 and the information from the Bank of Spain apply.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Concept<\/th>\nPaid by Buyer<\/th>\nPaid by Seller<\/th>\n<\/tr>\n<\/thead>\n
Purchase taxes<\/strong><\/td>\nITP (depending on the autonomous community) if it is second-hand
\nVAT + AJD if it is new-build<\/td>\n		<\/td>\n<\/tr>\n
Notary fees for the sale<\/strong><\/td>\nFirst copy and subsequent copies<\/td>\nExecution \/ Original deed<\/td>\n<\/tr>\n
Land Registry<\/strong><\/td>\nYes<\/td>\n<\/td>\n<\/tr>\n
Administrative agency<\/strong><\/td>\nOptional, if hired<\/td>\nOnly if hired by the seller<\/td>\n<\/tr>\n
Valuation (if there is a mortgage)<\/strong><\/td>\nYes<\/td>\n<\/td>\n<\/tr>\n
Mortgage arrangement costs<\/strong><\/td>\nOpening fee<\/td>\n<\/td>\n<\/tr>\n
Municipal capital gains tax<\/strong><\/td>\nNo, except in special cases<\/td>\nYes, with nuances<\/td>\n<\/tr>\n
Personal Income Tax (IRPF) on capital gains<\/strong><\/td>\n<\/td>\nYes, if there is a gain and no exemption applies<\/td>\n<\/tr>\n
Energy certificate<\/strong><\/td>\n<\/td>\nYes<\/td>\n<\/tr>\n
Cancellation of charges<\/strong><\/td>\nOnly if agreed or if the buyer is subrogated<\/td>\nYes, if the property is sold free of charges<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Buyer\u2019s costs when purchasing a home<\/h2>\n

Now that we already know a little about the buyer\u2019s costs when purchasing a home, let us explain more specifically what amounts we are talking about.<\/p>\n

Taxes<\/h3>\n

If the property is second-hand<\/strong>, the buyer pays ITP<\/strong>. In Spain there is no single rate, because it depends on each autonomous community. In Castilla y Le\u00f3n<\/strong>, and therefore also in Valladolid<\/strong>, the current general rate for second-hand homes is 8%<\/strong>.<\/p>\n

In Castilla y Le\u00f3n there are also very interesting reduced rates for primary residences. For example, ITP can fall to 4%<\/strong> in some cases involving buyers under 36 years of age, large families, people with disabilities or protected housing, provided the required conditions are met. There is even a super-reduced rate of 0.01%<\/strong> for certain young buyers purchasing their first primary residence if they meet the conditions established by the regional government.<\/p>\n

If the property is new-build<\/strong>, the buyer pays VAT<\/strong> and AJD<\/strong>. In Spain, the general VAT rate for new homes is 10%<\/strong>, although it falls to 4%<\/strong> for specially protected housing or publicly promoted housing. In Castilla y Le\u00f3n<\/strong>, the general AJD rate is 1.5%<\/strong>, with reduced rates of 0.5%<\/strong> in certain cases involving a primary residence and a super-reduced rate of 0.01%<\/strong> in very specific situations.<\/p>\n

Notary<\/h3>\n

In the deed of sale, the traditional legal distribution is established by article 1455 of the Civil Code: the costs of executing the deeds correspond to the seller, while the first copy and any subsequent copies correspond to the buyer<\/strong>, unless otherwise agreed.<\/p>\n

As for the cost, notarial fees are regulated and are not freely set. As a practical guideline, in Valladolid these notary costs are usually in an approximate range of 600 to 1,000 euros<\/strong> in many transactions, although the final amount depends on the value of the property and the document.<\/p>\n

Land Registry<\/h3>\n

Registering the property in the Land Registry is also usually the buyer\u2019s responsibility, since the buyer acquires the right and has the greatest interest in ensuring that it is perfectly protected against third parties. Here too we are talking about a cost regulated by tariff. As a practical reference, for average-priced homes it usually ranges between 400 and 700 euros<\/strong>, depending on the purchase price.<\/p>\n

Administrative agency<\/h3>\n

The administrative agency is not always mandatory. In many transactions, it is hired for convenience in order to settle taxes, process deeds and register the property<\/strong>. The amount is not legally fixed, so it depends on each agency\u2019s fee.<\/p>\n

Valuation<\/h3>\n

If the buyer needs a mortgage, they will normally have to pay for the property valuation. The Bank of Spain explains it explicitly: “the valuation must be carried out by a company independent from the lender and the cost is borne by the customer”. This is important because it remains one of the most common costs borne by the buyer when financing the transaction.<\/p>\n

Do you know the difference between appraisal value and market value? We explain it here<\/a><\/p>\n

Typical mortgage costs<\/h3>\n

Here it is important to clearly distinguish between the costs of the sale and the costs of the mortgage. Since Law 5\/2019 came into force, the distribution of mortgage arrangement costs changed: the buyer pays for the valuation and the opening fee if applicable<\/strong>, while the bank assumes the notary, registry, taxes and administrative agency costs of the mortgage deed<\/strong>.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n
Buyer\u2019s cost
\nExample based on a home worth \u20ac100,000<\/span><\/th>\n		Best-case scenario<\/th>\nWorst-case scenario<\/th>\n<\/tr>\n<\/thead>\n
ITP if you buy a second-hand home<\/strong><\/td>\n\u20ac10
\n(0.01%)<\/span><\/td>\n		\u20ac8,000
\n(8%)<\/span><\/td>\n<\/tr>\n
VAT + AJD if you buy a new-build home<\/strong><\/td>\n\u20ac4,010
\n(VAT 4% + AJD 0.01%)<\/span><\/td>\n		\u20ac11,500
\n(VAT 10% + AJD 1.5%)<\/span><\/td>\n<\/tr>\n
Notary fees for the sale<\/strong><\/td>\n\u20ac600<\/td>\n\u20ac1,000<\/td>\n<\/tr>\n
Land Registry<\/strong><\/td>\n\u20ac400<\/td>\n\u20ac700<\/td>\n<\/tr>\n
Administrative agency<\/strong><\/td>\n\u20ac0
\n(if you do not hire one)<\/span><\/td>\n		\u20ac400<\/td>\n<\/tr>\n
Valuation<\/strong><\/td>\n\u20ac0
\n(if there is no mortgage)<\/span><\/td>\n		\u20ac600<\/td>\n<\/tr>\n
Total buyer cost if it is a second-hand home<\/strong><\/td>\n\u20ac1,010<\/strong><\/td>\n\u20ac10,700<\/strong><\/td>\n<\/tr>\n
Total buyer cost if it is a new-build home<\/strong><\/td>\n\u20ac5,010<\/strong><\/td>\n\u20ac14,200<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Seller\u2019s costs when selling a home<\/h2>\n

The seller also has a significant share of costs. Sometimes people think that selling simply means collecting the price and signing, but that is not the case. In a sale in Spain, the seller may have to assume the municipal capital gains tax, Personal Income Tax (IRPF) if there is a capital gain, the mandatory documentation, and the cancellation of charges if the property is not transferred free and clear.<\/p>\n

Municipal capital gains tax<\/h3>\n

The municipal capital gains tax or IIVTNU is paid by the seller, but there are two important nuances: <\/strong><\/p>\n