{"id":2387,"date":"2025-08-14T14:11:26","date_gmt":"2025-08-14T13:11:26","guid":{"rendered":"https:\/\/i-veo.com\/formalites-et-taxes-a-prevoir-lors-de-lachat-ou-de-la-vente-dun-bien-immobilier-en-espagne\/"},"modified":"2025-08-26T08:06:19","modified_gmt":"2025-08-26T07:06:19","slug":"formalites-et-taxes-a-prevoir-lors-de-lachat-ou-de-la-vente-dun-bien-immobilier-en-espagne","status":"publish","type":"post","link":"https:\/\/i-veo.com\/fr\/formalites-et-taxes-a-prevoir-lors-de-lachat-ou-de-la-vente-dun-bien-immobilier-en-espagne\/","title":{"rendered":"Formalit\u00e9s et taxes \u00e0 pr\u00e9voir lors de l’achat ou de la vente d’un bien immobilier en Espagne"},"content":{"rendered":"\n

Formalit\u00e9s et taxes \u00e0 pr\u00e9voir lors de l’achat ou de la vente d’un bien immobilier en Espagne<\/strong><\/p>\n\n

Une fois l’acte de vente sign\u00e9 devant un notaire, certaines \u00e9tapes ult\u00e9rieures sont n\u00e9cessaires, telles que le paiement des taxes, le d\u00e9p\u00f4t de l’acte dans les registres publics ou la notification du changement de propri\u00e9t\u00e9.<\/p>\n\n

Imp\u00f4ts et taxes<\/strong><\/h3>\n\n

Un r\u00e9sident espagnol qui vend sa propri\u00e9t\u00e9 \u00e0 un prix sup\u00e9rieur au prix d’achat devra payer l’IRPF. L’administration fiscale consid\u00e8re la vente d’un bien immobilier comme une plus-value, qui doit \u00eatre incluse dans la d\u00e9claration de revenus. Le pourcentage d’IRPF \u00e0 payer d\u00e9pend du montant de la plus-value, avec un taux maximum de 23 % pour une plus-value sup\u00e9rieure \u00e0 50 000 euros. <\/p>\n\n

Un autre imp\u00f4t \u00e0 payer est la plusvalia municipal,<\/strong> ou imp\u00f4t sur l’augmentation de la valeur des terrains urbains. Cet imp\u00f4t doit \u00eatre pay\u00e9 \u00e0 la mairie o\u00f9 se trouve la propri\u00e9t\u00e9. Le pourcentage d\u00e9pend de la valeur du bien et est calcul\u00e9 en fonction de la r\u00e9f\u00e9rence cadastrale et de la dur\u00e9e d’entretien du bien. Chaque municipalit\u00e9 fixe ses propres taux, puisqu’il s’agit d’une taxe municipale. Un arr\u00eat de la Cour constitutionnelle de juillet 2018, confirm\u00e9 par la Cour supr\u00eame, a annul\u00e9 l’obligation pour les contribuables de payer cette taxe en cas de vente \u00e0 perte, mais elle peut toujours \u00eatre exig\u00e9e en cas de plus-value. <\/p>\n\n

D’autre part, l’acheteur doit \u00e9galement payer certaines taxes. Il dispose de 30 jours ouvrables \u00e0 compter de la date de signature de l’acte pour les payer. Si la vente concerne un bien immobilier neuf, et s’il s’agit de la premi\u00e8re vente par le promoteur, la TVA (IVA) est due. Le taux de TVA actuel pour l’achat d’un logement est de 10 % du prix d’achat, tandis qu’il est de 4 % pour les logements sociaux. <\/p>\n\n

S’il s’agit d’un bien d’occasion, l’acheteur devra payer l ‘imp\u00f4t sur les mutations (<\/strong> entre 8 et 10 %, selon les Communaut\u00e9s autonomes), calcul\u00e9 sur le prix d’achat ou sur la valeur fiscale d\u00e9termin\u00e9e par l’Agence des imp\u00f4ts.<\/p>\n\n

Enfin, l’acheteur devra payer le droit de timbre<\/strong>. Ce pourcentage varie de 0,4 % \u00e0 0,75 % en fonction du montant d\u00e9clar\u00e9. <\/p>\n\n

Outre ces taxes, d’autres frais peuvent s’appliquer, tels que l’enregistrement foncier, les frais de gestion, l’\u00e9valuation de la propri\u00e9t\u00e9 et d’autres co\u00fbts li\u00e9s \u00e0 la transaction.<\/p>\n\n

Soumission du document aux registres publics<\/strong><\/h3>\n\n

Une fois la taxe pay\u00e9e, une copie de l’acte de vente est pr\u00e9sent\u00e9e au registre foncier pour enregistrement. Cette d\u00e9marche peut \u00eatre effectu\u00e9e par le notaire ou en personne. L’acheteur enregistre la propri\u00e9t\u00e9 \u00e0 son nom et re\u00e7oit une copie de l’acte avec la preuve du paiement des taxes et du changement de nom. <\/p>\n\n

Les documents suivants doivent \u00eatre soumis au registre :<\/p>\n\n

    \n
  • Copie authentifi\u00e9e de l’acte notari\u00e9.<\/li>\n\n\n\n
  • Preuve du paiement de la taxe correspondante.<\/li>\n\n\n\n
  • Le dernier re\u00e7u de l’imp\u00f4t foncier (IBI).<\/li>\n<\/ul>\n\n

    Le registre effectue les v\u00e9rifications n\u00e9cessaires et l’enregistrement prend environ trois semaines.<\/p>\n\n

    Les frais de notaire sont \u00e0 la charge de l’acheteur. Cela comprend l’acte de vente et, dans le cas d’une demande de pr\u00eat hypoth\u00e9caire, l’acheteur doit \u00e9galement payer les deux actes, ainsi que les frais d’\u00e9valuation du bien. <\/p>\n\n

    Changement de propri\u00e9taire<\/strong><\/h3>\n\n
      \n
    • Transf\u00e9rez \u00e0 votre nom les services publics tels que l’eau, l’\u00e9lectricit\u00e9, le gaz et les autres services li\u00e9s \u00e0 la propri\u00e9t\u00e9. Dans le cas d’une vente directe par un promoteur, assurez-vous qu’il vous fournit les certificats n\u00e9cessaires pour l’abonnement aux services de l’eau, de l’\u00e9lectricit\u00e9 et du gaz. <\/li>\n\n\n\n
    • Contactez le pr\u00e9sident ou le gestionnaire de la copropri\u00e9t\u00e9 pour vous identifier en tant que nouveau propri\u00e9taire, l’informer de la situation actuelle et lui fournir une adresse pour toute notification.<\/li>\n\n\n\n
    • Conservez tous les actes originaux, les documents, les certificats de performance \u00e9nerg\u00e9tique, les factures, les re\u00e7us et les garanties li\u00e9s \u00e0 votre achat, car ils peuvent \u00eatre n\u00e9cessaires si vous d\u00e9cidez de vendre le bien.<\/li>\n\n\n\n
    • V\u00e9rifiez le titre de propri\u00e9t\u00e9 mis \u00e0 jour au registre foncier. Vous recevrez une confirmation du changement de votre r\u00e9sidence principale dans un d\u00e9lai de six mois. <\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

      Formalit\u00e9s et taxes \u00e0 pr\u00e9voir lors de l’achat ou de la vente d’un bien immobilier en Espagne Une fois l’acte de vente sign\u00e9 devant un notaire, certaines \u00e9tapes ult\u00e9rieures sont n\u00e9cessaires, telles que le paiement des taxes, le d\u00e9p\u00f4t de l’acte dans les registres publics ou la notification du changement de propri\u00e9t\u00e9. Imp\u00f4ts et taxes […]<\/p>\n","protected":false},"author":5,"featured_media":2290,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-2387","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"yoast_head":"\nFormalit\u00e9s et taxes \u00e0 pr\u00e9voir lors de l'achat ou de la vente d'un bien immobilier en Espagne - I-Veo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/i-veo.com\/formalities-and-taxes-to-anticipate-after-buying-or-selling-a-property-in-spain\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Formalit\u00e9s et taxes \u00e0 pr\u00e9voir lors de l'achat ou de la vente d'un bien immobilier en Espagne - I-Veo\" \/>\n<meta property=\"og:description\" content=\"Formalit\u00e9s et taxes \u00e0 pr\u00e9voir lors de l’achat ou de la vente d’un bien immobilier en Espagne Une fois l’acte de vente sign\u00e9 devant un notaire, certaines \u00e9tapes ult\u00e9rieures sont n\u00e9cessaires, telles que le paiement des taxes, le d\u00e9p\u00f4t de l’acte dans les registres publics ou la notification du changement de propri\u00e9t\u00e9. 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