It is important, once you have become the new owner of a property that the utility accounts are registered in your name. A good agent, will liaise with your solicitor to ensure this takes place.
Unless you are purchasing a detached property within it's own private grounds, many purchasers will find themselves a member of a Community of Owners. This will almost certainly be the case for people purchasing an apartment.
At the time of print and under current legislation property sellers who are non resident of Spain will be liable to a tax retention levied at 3% of the declared purchase price of a property.
This 3% is retained by the purchaser (or his legal representative) and must be paid to the Spanish Inland Revenue within 30 days of signing of the title deeds.
A subject that none of us relish. Most people do not make arrangements for the proper distribution of their assets following their death.