COSTA DEL SOL PROPERTY GUIDE — TAX AND FINANCE RECORDS
Prepared 27 October 2026. Organising aid only: not a tax return, assessment, lending offer or legal approval.

PROPERTY AND OWNERS
Address, municipality and cadastral reference:
Registered rights and each owner’s share:
Tax residence and relevant year for each taxpayer:
Actual use calendar: rented, private, vacant, works:

TAX VALUES AND BUYING
Agreed price, cadastral value, reference value, valuation: label each separately.
Transaction and deed classification:
Taxpayer, authority, taxable base, rate and legal basis:
Relief conditions and supporting evidence:
Filing deadline, event starting period, responsible adviser:
Filed form, submission and payment evidence:

ANNUAL OWNERSHIP AND LETTING
IBI and local charges: billing authority, dates, account and receipts:
Gross rental income, manager statements and bank reconciliation:
Expense register: invoice, actual work, payment, period, eligibility:
Repairs/improvements, interest/capital and depreciation schedules separated:
Private or empty periods and possible imputed income:
Owner allocations, carried-forward items and annual return evidence:

SELLING, INHERITANCE AND GIFTS
Seller residence evidence and shares:
Gross price, withholding, other deductions and net receipt:
Buyer’s Model 211 responsibility and evidence where applicable:
Seller’s separate final tax, payment or possible refund follow-up:
Family transfer: people, rights, dates, authority, valuation and conditions:
Cross-border adviser coordination, funding and deadlines:

MORTGAGES
Written offer, validity, loan amount and remaining conditions:
Fixed/variable/mixed stages, index, margin and review dates:
APR assumptions, fees, products and discount conditions:
Valuation report, validity, lender basis, advance and buyer cash:
Rate, currency, income and reserve stress scenarios:
Repayment/refinancing quote, applicable regime and revised schedule:
Registry discharge tasks separate from debt repayment:

REVIEW
Open question | evidence needed | responsible person | due date
Decision and professional advice received:
Source URLs and access dates:
Next review date and triggers for an earlier review:

Read the relevant guide at https://www.costadelsolproperty.co.uk/property-taxes-costs/