When selling a property in Marbella, Spain, the vendor (seller) may be responsible for paying the following taxes and expenses:

• Capital gains tax: If you sell a property for a profit, you may be required to pay capital gains tax on the sale. The rate of capital gains tax in Spain is currently 21%.
• Plusvalía tax: This is a tax on the increase in value of a property. It is calculated based on the value of the land and is paid by the seller.
• Agent’s commission: If you use a real estate agency to sell your property, you will typically be required to pay a commission to the agency. The commission is usually a percentage of the sale price.
• Legal fees: You may need to pay legal fees to a lawyer for assistance with the sale process.
• Transfer tax: Also known as stamp duty, this is a tax that is applied to the transfer of ownership of a property. The rate of transfer tax in Spain is currently 7% for properties that are not your primary residence.

It is important to note that these are just some of the taxes and expenses that you may incur when selling a property in Marbella. It is a good idea to consult with a lawyer or a tax professional to get a more complete understanding of the specific taxes and expenses that apply to your situation.