Legal Ref:
VLY-LR-2026-04
Live Completion Environment
HOJA DE LIQUIDACIÓN
COMPLETION STATEMENT
Certified breakdown of financials and tax liabilities prior to Notary execution of the Escritura de Compraventa.
HMRC March 2026 Rate: €1 = £0.8718
01
Property Sale Proceeds
| Description | Amount (EUR) | GBP Equiv. |
|---|---|---|
|
Gross Purchase Price
Agreed value as per private contract dated Jan 15th, 2026.
|
€315,000.00 |
£274,617.00 |
|
Non-Resident Retencion (3%) Withheld
Statutory withholding for Modelo 211 Capital Gains Tax.
|
-€9,450.00 |
-£8,238.51 |
|
2026 Escrow Funds (Held by Lawyer) Internal
Funds currently held in CLIENT ACCOUNT by legal reps.
|
-€28,350.00 |
-£24,715.53 |
Energy Certificate (Arrears) |
-€150.00 |
-£130.77 |
IBI 2025 Arrears (Estepona) |
-€854.32 |
-£744.78 |
Community Fees (Arrears) |
-€220.54 |
-£192.27 |
| Net Proceeds Transferred to Lawyer Escrow | €275,975.14 | £240,595.14 |
02
Statutory & Private Deductions
| Description | Amount (EUR) | GBP Equiv. |
|---|---|---|
|
Legal Fees (Izquierdo y de la Cueva SCProf)
Conveyancing, Notary prep, and client escrow management.
|
-€3,630.00 |
-£3,164.63 |
|
Plusvalia Tax Provision
Estimated municipal tax covering 2022-2026 period.
|
-€11,200.00 |
-£9,764.16 |
|
Velyon Management Fee (Success Fee)
Professional representation & negotiation services.
Total Success Fee: €13,125.00
Previous Retainer Paid: -€2,284.46 Balance Due on Completion: €10,840.54 |
-€10,840.54 |
-£9,450.78 |
| Total Deductions | -€25,670.54 | -£22,379.57 |
Final Balance Due
Amount Due at
Notary Signing
Buyer must present this balance via guaranteed Banker's Draft (Cheque Bancario) to Los Romeros Limited at the Notary's office.
€260,975.14
£227,518.23
* Conversion for reporting only
UK Tax Advisory — HMRC Reporting Figures
Disposal Value (HMRC)
£274,617.00
Allowable Deductions
£22,379.57
Net Capital Proceeds
£252,237.43
Tax Base (Estimated)
£252,237.43
⚠️ UK Reporting Required: The following sterling figures, converted at the official HMRC March 2026 rate (€1 = £0.8718), must be used for reporting the disposal of the Los Romeros Limited property asset.
Urgent Advisory — Modelo 210 Tax Exposure
To the Directors of Los Romeros Limited (Philip & Beryl Harrison):
The €9,450.00 (3%) withheld by the buyer is held on account for potential Capital Gains Tax via Modelo 211. This amount is insufficient to cover the historical tax arrears arising from the failure to file Modelo 210 (Non-Resident Imputed Income Tax) for the period 2022-2026.
3% Withholding
-€9,450.00
Held via Modelo 211
Est. Liability
-€15,200.00
Outstanding Arrears
Balance Due
-€5,750.00
Unfunded Liability
Recommendation: We advise immediate voluntary settlement to avoid administrative embargoes on the remaining escrowed proceeds. Wincham Spanish Services SL has legally absolved itself of liability for non-payment.