Deed Expenses Agreement Spain (Acuerdo de Gastos de Escritura)

A Deed Expenses Agreement Spain (Acuerdo de Gastos de Escritura) is a written agreement between the buyer (comprador) and seller (vendedor) in a real estate transaction — or between the borrower (prestatario) and lender (prestamista) in a mortgage operation — precisely documenting the allocation of the transactional costs arising from the notarisation, registration, and taxation of the escritura pública (public deed). The agreement operates within the legal framework established by Ley 5/2019, de 15 de marzo, Reguladora de los Contratos de Crédito Inmobiliario (LCCI), which fundamentally reformed the allocation of mortgage-related costs following the landmark ruling of the Tribunal Supremo Sala Primera of 23 December 2015 (case no. 705/2015), and the subsequent resolution of the Pleno of the Tribunal Supremo of 23 January 2019.

The LCCI was enacted in direct response to the widespread inclusion by Spanish banks of abusive floor clauses (cláusulas suelo) and expense allocation clauses (cláusulas de gastos) in mortgage contracts, which the Court of Justice of the European Union (CJEU) in Case C-26/13 (Árpád Kásler) and Case C-154/15 (Francisco Gutiérrez Naranjo) found to constitute unfair terms under Directiva 93/13/CEE on unfair terms in consumer contracts. Article 14.1 of the LCCI now mandates a strict statutory allocation of mortgage costs that cannot be waived or modified in consumer mortgage contracts: the lender (entidad de crédito) bears the costs of the deed of mortgage (escritura de hipoteca) — notarial fees, Registro de la Propiedad registration fees, and the Impuesto de Actos Jurídicos Documentados (AJD) on the mortgage deed; the borrower bears only the appraisal costs (tasación) and their own legal advice costs.

For non-mortgage real estate purchase and sale transactions (compraventas sin hipoteca), the allocation of escritura expenses is governed by the general rules of the Código Civil and by Articles 1455 and 1456 Código Civil, which establish that — in the absence of agreement — the costs of the deed of sale (escritura de compraventa) and its registration are borne by the buyer, while the costs of the first copy of the deed and subsequent ones are borne by the seller. Historically, Spanish banks inserted clauses requiring borrowers to pay all mortgage deed expenses, which the LCCI and Tribunal Supremo jurisprudencia has since nullified for consumer mortgage contracts.

The tax dimensions of the escritura are significant. The transfer of title in a second-hand property is subject to Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados (ITP-AJD) — Transmisiones Patrimoniales Onerosas (TPO) component — at rates set by each autonomous community (comunidad autónoma), ranging from 6% to 11% of the purchase price or the reference value (valor de referencia) established by the Dirección General del Catastro under Ley 11/2021. New construction purchases are subject to IVA at 10% (or 4% for official protected housing — VPO) plus AJD, instead of TPO. The Deed Expenses Agreement must clearly state which party bears each tax burden.

The legal framework governing the Deed Expenses Agreement Spain (Acuerdo de Gastos de Escritura) in Spain draws on several key statutes and regulatory bodies. Under the Ley de Arrendamientos Urbanos (LAU) 29/1994, Spanish tenancy law sets minimum duration (5 years individuals, 7 years entities) and deposit requirements. The Código Civil Articles 1445–1541 govern sale of property. The Ley Hipotecaria governs the Registro de la Propiedad. The Ley 5/2019 (LCCI) regulates mortgage lending with mandatory FEIN/FiAE disclosure. The Impuesto sobre Transmisiones Patrimoniales (ITP) applies to property transfers. Parties executing a Deed Expenses Agreement Spain (Acuerdo de Gastos de Escritura) in Spain should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Ley 5/2019 Reguladora de los Contratos de Crédito Inmobiliario sets the foundational requirements.

A Deed Expenses Agreement Spain is required whenever parties to a real estate transaction — purchase and sale (compraventa), donation (donación), or mortgage (hipoteca) — wish to document explicitly their mutual agreement on the allocation of notarial, registry, and tax costs arising from executing and registering the public deed (escritura pública), avoiding post-completion disputes.

The agreement is needed in every residential property purchase (compraventa de vivienda) where the buyer is financing with a mortgage — under Ley 5/2019 LCCI, the statutory cost allocation for consumer mortgages is mandatory, but documentation of the parties' understanding prevents later disputes, particularly regarding costs not specifically addressed by the LCCI (such as the gestoría fees for tax settlement).

A Deed Expenses Agreement is required when buyer and seller negotiate a private purchase agreement (contrato privado de compraventa — arras) before the notarial escritura, and the preliminary contract must specify which costs each party will bear at completion — preventing disagreement at the escritura signing appointment (firma ante notario).

The agreement is needed when a commercial property transaction (compraventa de inmueble comercial) is structured between professional parties (empresarios) outside the scope of consumer protection legislation, where the default Código Civil allocation may be varied by agreement — for example, the buyer agreeing to bear all notarial and registration costs in exchange for a reduced purchase price.

A Deed Expenses Agreement is required in judicial auction proceedings (subastas judiciales) where the buyer (rematante) must clarify with the administering court the allocation of ITP-AJD or IVA, notarial costs for the award deed (decreto de adjudicación), and Registro de la Propiedad registration fees, as these do not follow the standard private sale allocation rules.

The agreement is also needed when a property purchase involves a Spanish non-resident (no residente fiscal en España) — whether EU or non-EU national — who must confirm the escritura clearly identifies the applicable 3% withholding obligation (retención del 3%) on the purchase price under Article 25.2 of Ley del Impuesto sobre la Renta de No Residentes (IRNR — Real Decreto Legislativo 5/2004), which the buyer must retain and remit to the Agencia Tributaria within one month of the deed.

Under the Ley de Arrendamientos Urbanos (LAU) 29/1994, Spanish tenancy law sets minimum duration (5 years individuals, 7 years entities) and deposit requirements. The Código Civil Articles 1445–1541 govern sale of property. The Ley Hipotecaria governs the Registro de la Propiedad. The Ley 5/2019 (LCCI) regulates mortgage lending with mandatory FEIN/FiAE disclosure. The Impuesto sobre Transmisiones Patrimoniales (ITP) applies to property transfers.

A valid Deed Expenses Agreement Spain under Ley 5/2019 LCCI, the Código Civil, and applicable tax legislation must contain the following essential elements.

Identification of Parties and Property: Full legal names, DNI/NIE/NIF, and addresses of buyer and seller (or borrower and lender for mortgage deeds); the complete cadastral reference (referencia catastral) and Registro de la Propiedad details (finca registral, tomo, libro, folio) of the property; and the agreed purchase price or mortgage principal.

Notarial Fees Allocation: Identification of which party bears the notarial fees (aranceles notariales) governed by Real Decreto 1426/1989 — for the first copy of the escritura de compraventa, the seller typically bears costs under Article 1456 Código Civil; for additional copies requested by the buyer or the mortgage lender, those costs fall on the requesting party. For mortgage deeds under Ley 5/2019 LCCI, the lender bears all notarial costs of the mortgage escritura.

Registro de la Propiedad Fees Allocation: Which party bears the registration fees (aranceles registrales) under Real Decreto 1427/1989 — for the escritura de compraventa, registration is typically the buyer's responsibility under Article 1455 Código Civil; for the mortgage deed, the lender bears registration costs under Article 14.1 LCCI.

ITP-AJD or IVA Allocation: The applicable transfer tax and which party bears it. For second-hand property: TPO at the autonomous community rate (borne by buyer under Article 8 of Real Decreto Legislativo 1/1993). For new construction: IVA at 10% plus AJD (borne by buyer). The AJD on the notarised purchase deed (not mortgage) is borne by the buyer under Article 29 of Real Decreto Legislativo 1/1993 at the autonomous community AJD rate (typically 0.5% to 1.5% of the deed value).

Plusvalía Municipal Allocation: Which party bears the Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU — plusvalía municipal) levied by the ayuntamiento — under Article 104 of the Ley Reguladora de las Haciendas Locales (RDL 2/2004), this tax is legally borne by the seller; however, parties may contractually agree to share or transfer it to the buyer, subject to the constraint that in consumer-facing transactions this agreement must not be abusive.

Gestoría Fees: Allocation of the fees of the gestoría or administrative agency (gestión de liquidación y presentación de impuestos ante la Administración) engaged to process tax settlement documents and Registro inscription — under the LCCI and current Tribunal Supremo doctrine, for mortgage transactions, the lender bears gestoría costs related to the mortgage deed; for purchase deeds, allocation is by party agreement.

IRNR Withholding: Where the seller is a non-resident (no residente fiscal en España), a clause confirming the buyer's obligation to withhold 3% of the purchase price under Article 25.2 of Real Decreto Legislativo 5/2004 (LIRNR) and remit it to the AEAT via Modelo 211 within 30 calendar days of the escritura, with the seller able to claim the withheld amount or a refund via Modelo 210 based on the actual capital gain.

Completion Date and Conditions Precedent: The agreed date for executing the escritura ante notario, any conditions precedent (condiciones suspensivas) — mortgage approval, planning confirmation, cadastral corrections — and consequences of failure to complete by the agreed date. Forms-legal.com provides this Deed Expenses Agreement Spain template as a practical starting point — parties should obtain independent legal and tax advice from a qualified abogado or asesor fiscal before executing the real estate transaction.

Under the Ley de Arrendamientos Urbanos (LAU) 29/1994, Spanish tenancy law sets minimum duration (5 years individuals, 7 years entities) and deposit requirements. The Código Civil Articles 1445–1541 govern sale of property. The Ley Hipotecaria governs the Registro de la Propiedad. The Ley 5/2019 (LCCI) regulates mortgage lending with mandatory FEIN/FiAE disclosure. The Impuesto sobre Transmisiones Patrimoniales (ITP) applies to property transfers.