Dear Barbara,

His purchasers have to pay in Spain 7% Transfer tax and your ex partner, as a vendor, will have to pay both Capital Gains Tax and Plus valÃ*a tax on his 50%.

Please read our articles on the mater:

Buying Property from a Private Seller - 15th of March 2000

Taxes when Selling Spanish Property - 2nd of May 2002

Buying Property in Spain: An Overview - 3rd of April 2000

Yours faithfully,