A complete, transparent guide to all seller expenses, buyer expenses, taxes, and closing costs in a Mallorca property sale.

Seller

Sellers in Mallorca have several mandatory expenses related to taxes, documentation, and legal compliance. While buyer taxes are significantly higher, it is important for owners to understand their own obligations before listing.

Plusvalia Municipal

• A municipal tax based on the increase in cadastral land value since the last transfer.
• Paid by the seller at closing.
• Varies by municipality and years of ownership.

Capital Gains Tax (CGT IRPF)

• Applied only if the seller makes a profit.
• Based on the difference between purchase price and selling price.
• Rates for EU residents: 19% to 28%.
• Possible exemptions include reinvestment into a main residence or being over 65.

Energy Efficiency Certificate (CEE)

• Required to advertise the property for sale.
• Cost range: 80 to 250 euros.
• Valid for 10 years.

Certificate of Habitability (Cedula de Habitabilidad)

• Required for most residential properties in Mallorca.
• Renewal cost: 150 to 300 euros.
• Some homes require a technical inspection.

Legalisation or Compliance Costs

• If extensions, terraces, enclosed balconies, or pools are not registered, the seller may need to regularise them.
• Costs vary depending on the work required.

Estate Agency Fees

• Traditional agencies in Mallorca charge 4% to 6% plus VAT.
• OpenHaus operates with a fixed fee independent of property value.