What is the chronological process for declaring and paying taxes when selling?

When selling a property on the Costa del Sol, the chronological process for declaring and paying taxes involves several key stages. Initially, sellers should understand and calculate their potential Capital Gains Tax (CGT), known as Impuesto sobre las Ganancias Patrimoniales, based on the difference between the acquisition and selling prices, after deducting permitted expenses. This tax is typically declared in the annual income tax return (Modelo 100 for residents, Modelo 210 for non-residents) following the year of the sale. Simultaneously, the 'Plusvalía Municipal' (Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana) must be calculated and paid. This is a local tax on the increase in the value of the land from the date of purchase to the date of sale. Sellers have a limited timeframe, usually 30 days from the sale, to pay this tax at the local town hall. For non-resident sellers, a mandatory 3% retention on the sale price is applied by the buyer, who then remits this amount to the Spanish tax authorities as a prepayment towards the non-resident seller's CGT liability. The seller later files Form 210 with the tax agency to either claim a refund if the actual CGT is less than 3% or pay the difference if it's more. Finally, ensuring all utility bills and community fees are current and settled up to the date of sale is crucial, as some liabilities can transfer with the property if not addressed, although these are not strictly taxes, they are part of the financial closure process.