{"id":927,"date":"2026-02-02T17:51:59","date_gmt":"2026-02-02T17:51:59","guid":{"rendered":"https:\/\/www.inmobiliariaroses.com\/what-expenses-does-the-buyer-assume-and-what-expenses-does-the-seller-assume-in-a-sale\/"},"modified":"2026-02-02T17:51:59","modified_gmt":"2026-02-02T17:51:59","slug":"what-expenses-does-the-buyer-assume-and-what-expenses-does-the-seller-assume-in-a-sale","status":"publish","type":"post","link":"https:\/\/www.inmobiliariaroses.com\/en\/what-expenses-does-the-buyer-assume-and-what-expenses-does-the-seller-assume-in-a-sale\/","title":{"rendered":"What expenses does the buyer assume and what expenses does the seller assume in a sale?"},"content":{"rendered":"

At Procasa, a real estate agency in Roses and Empuriabrava, we know that one of the most common questions before closing a deal is understanding which expenses correspond to each party. Having this clear avoids surprises and allows you to plan the purchase with confidence. Below, we explain clearly and in an up-to-date manner how expenses are divided between the buyer and seller in a real estate transaction on the Costa Brava.<\/p>\n

Expenses assumed by the buyer<\/b><\/h3>\n

The buyer bears the majority of the costs associated with acquiring the property. The main ones are:<\/p>\n

    \n
  1. \n

    Taxes<\/b><\/b><\/p>\n

      \n
    • \n

      Second-hand property<\/b><\/span>: Property Transfer Tax (ITP). In Catalonia, the general rate is 10% of the deeded price.<\/p>\n

      New build property: VAT (10%) + Stamp Duty (AJD), the rate of which varies.<\/p>\n

      Notary fees for the deed of sale are the responsibility of the buyer, unless otherwise agreed. They depend on the property price and the length of the deed.<\/p>\n<\/li>\n

    • \n

      Property Registry<\/b><\/b><\/p>\n

      Registering the property in the new owner’s name is mandatory and is also the buyer’s responsibility.<\/p>\n<\/li>\n

    • \n

      Property Management (if applicable)<\/b><\/b><\/p>\n

      If a property management company is hired to handle taxes and registration (common when there is a mortgage), this cost is also the buyer’s responsibility.<\/p>\n<\/li>\n

    • \n

      Mortgage (if applicable)<\/b><\/b><\/p>\n

      After the Mortgage Law, most of the setup costs are covered by the bank, but the buyer pays the mortgage.<\/p>\n

      class=”s1″>appraisal<\/b><\/span> and, where applicable, agreed commissions.<\/p>\n<\/li>\n<\/ol>\n

      Expenses assumed by the seller<\/b><\/h3>\n

      The seller also has significant financial obligations, especially related to municipal taxes and the cancellation of encumbrances:<\/p>\n

        \n
      1. \n

        Municipal capital gains tax<\/b><\/b><\/p>\n

        This is the Tax on the Increase in Value of Urban Land (IIVTNU). The seller pays for it, and it depends on the length of ownership and the cadastral value of the land.<\/p>\n<\/li>\n

      2. \n

        Mortgage Cancellation<\/b><\/b><\/p>\n

        If the property has an existing mortgage, the seller must cover the costs of registration cancellation<\/b><\/span> (notary and registry fees).<\/p>\n<\/li>\n

      3. \n

        Mandatory Certificates<\/b><\/b><\/p>\n

          \n
        • \n

          Energy Performance Certificate<\/b><\/b><\/p>\n<\/li>\n

        • \n

          Certificate of Occupancy<\/b>(if applicable)<\/span><\/p>\n

          These documents are required for the sale and are paid for by the seller. the seller.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n

        • \n
        • \n

          Community fees and utilities<\/b><\/b><\/p>\n

          The seller must be up-to-date<\/b><\/span> with community fees, property tax (IBI), and utilities up to the date of signing.<\/p>\n<\/li>\n

        • \n

          Real estate agency fees<\/b><\/b><\/p>\n

          Unless otherwise agreed, professional fees are usually the responsibility of the seller. At a real estate agency in Roses and Empuriabrava like ours, these fees include advice, marketing, and comprehensive support.<\/p>\n

          Can the expenses be agreed upon?
          \nYes. Although the usual practice is as described, the buyer and seller can agree on a different distribution in the earnest money contract or the deed. Having professional advice ensures that everything is clear and in writing.<\/p>\n

          Why trust a local real estate agency?
          \nAs a real estate agency in Roses and Empuriabrava, we are familiar with Catalan regulations, local taxes, and the specific characteristics of the Costa Brava market. At Procasa, we support our clients from the very beginning, explaining all expenses transparently and preventing unexpected costs until the day of signing.
          \nIf you’re thinking of buying or selling a home, we help you calculate the real costs and close the deal with confidence and peace of mind.<\/p>\n","protected":false},"excerpt":{"rendered":"

          At Procasa, a real estate agency in Roses and Empuriabrava, we know that one of the most common questions before closing a deal is understanding which expenses correspond to each party. Having this clear avoids surprises and allows you to plan the purchase with confidence. Below, we explain clearly and in an up-to-date manner how […]<\/p>\n","protected":false},"author":1,"featured_media":926,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar"],"yoast_head":"\nWhat expenses does the buyer assume and what expenses does the seller assume in a sale? • PROCASA<\/title>\n<meta name=\"description\" content=\"At Procasa, a real estate agency in Roses and Empuriabrava, we know that one of the most common questions before closing a deal is understanding which\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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