This is a controversial tax on the theoretical increase in land value since the last sale. Legally, it is owed by the seller , but notaries often require proof of payment to sign the deed. If the seller refuses, the buyer may have to pay.
Disclaimer: This article is for informational purposes only and does not constitute legal or financial advice. Tax rates and fees change frequently. Always consult a qualified Spanish property lawyer or gestor before signing any contract. gratacos calculator
If you have a calculator (or are building your own Excel sheet), follow these four steps: This is a controversial tax on the theoretical