You will need photocopies of the following documents when selling your home in Spain:
- deed of sale, the Escritura Pública.
- NIE / TIE certifícate.
- IBI (Impuesto sobre Bienes Inmuebles).
- cadastral certificate, the Certificado Catastral.
- current electricity bill.
- latest water bill.
- the most recent telephone bill (if applicable)
- the latest payment receipt from the Comunidad de Propietarios (Property Owners’ Association).
- proof of payment that the taxes were paid when the property was purchased.
- energy performance certificate (Certificado de eficiciencia energética de edificios existentes).
You may be able to make copies of all payment receipts from the last 4 years. They will give the buyer an insight into the costs he/she can expect to pay.
Certificate of purchase, the Escritura Pública
This is a certified copy of the purchase deed. The original document is in the archives of the notaries. The Escritura Pública is the proof that the property is registered in the land register, the Registra de la Propiedad. The agent needs a photocopy of the Escritura Pública to apply for a Nota Simple at the land register.
A Nota Simple is an extract from the land register and contains the following information:
First, the current owner.
- mortgage debts and unpaid taxes. In Spain these are tied to the property.
- boundaries of the plot.
- the total number of square metres of the plot and the house, if any.
- classification of the plot: Urbano or Rústico.
- easements like toleration of walking and driving.
The NIE certificate contains the tax number for non-residents, the Numero de Identificación de Entranjeros.
IBI (Impuesto sobre Bienes Inmuebles)
The IBI (Impuesto sobre Bienes Inmuebles) is the proof of payment of the annual property tax. Note that you can reclaim part of this tax after the sale. The IBI also includes the Valor Catastral, the cadastral value. It is the value that the Spanish tax authorities assign to the property. The Valor Catastral is used to calculate the capital gains tax. On the IBI, you will find the Referencia Catastral, the land registry identification number. You will need this number if you apply for a Certificado Catastral at the land registry. Certificado Catastral
The Certificado Catastral is an extract from the land register. It is a description of the physical characteristics of the property. The dimensions of the house are described and the boundaries of the plot. The Certificado Catastral gives an exact description of what exactly is being sold. It shows what you are buying. The Escritura Pública shows from whom you are buying it.
It is a bit confusing that there are two organisations in Spain that deal with the registration of real estate. The land registry (Registro catastral) shows a description of the physical characteristics of the property, the land registry (Registro de la Propiedad) shows information about the owner of the property and details of any mortgage and tax debts.
The data on the Certificado Catastral is more reliable than the data on the Escritura Pública. It is therefore advisable to obtain a Certificado Catastral from the Cadastre and include it in the list of documents for buyers. It may take some time before you receive the document. From two weeks to several months. You should apply for it in good time.
Electricity and water bills
It is good for the buyer to know how much he has to pay for electricity and water each month. It is also proof that there is an existing connection.
Last receipt of payment from the Comunidad de Propietarios.
In addition to a photocopy of the last Cuota, proof of payment of the community’s contribution. It is also useful and advisable to copy the statutes of the community and perhaps the minutes of the last meeting.
Proof of payment that the taxes were paid when the property was purchased.
When you bought the property, you paid property transfer tax and possibly stamp duty and the Plus Valía. Make a copy of these documents so that the buyers can see what you originally paid for the house.
Energy Performance Certificate (Certificado de eficiciencia energética de edificios existentes).
Every seller must present an appropriate energy certificate. The energy certificate shows the energy efficiency of the property. This is represented by letters from A to G, where A is the best and G the worst efficiency.