Selling a Condo in the Philippines When the Owner Is Abroad: SPA & Notarization Guide

Philippine legal context. Practical, step-by-step. This is general information, not legal advice.

1) Why an SPA is essential (and what the law requires)

Agency & “special” authority. If you will not be in the Philippines for the sale, you must appoint someone to act for you via a Special Power of Attorney (SPA). The Civil Code requires written authority when selling real property through an agent; otherwise the sale is void (Art. 1874). The act of selling immovables is among those that require a special (express and specific) power (Art. 1878).
Public document for registrability. While a sale may bind the parties privately, registration with the Registry of Deeds requires notarized/public documents (so the buyer can get a new title).

2) Quick overview: the end-to-end process

Pre-check the unit and your capacity to sell
Draft & execute an SPA abroad (with proper notarization/authentication)
Courier the original SPA to your attorney-in-fact (AIF) in the Philippines
AIF negotiates, signs the Deed of Sale, and handles taxes and transfer
Buyer receives new Condominium Certificate of Title (CCT); you receive payment

3) Pre-checks before you draft the SPA

Title & encumbrances. Secure a current copy of your CCT and check annotations (e.g., mortgage, liens, adverse claims).
Condo admin dues. Ask for a Statement/Certificate of No Arrears.
Real property tax (RPT). Make sure city/municipal RPT is paid; request Tax Clearance if available.
Marital status. If married under the Absolute Community or Conjugal Partnership regimes, your spouse must consent to the sale; a separate consent or co-executed SPA is standard. A sale of community property without the other spouse’s consent can be void.
Co-ownership. All co-owners must join or issue their own SPAs.
Foreign ownership cap. Foreigners may own condo units, but the building’s foreign ownership cannot exceed 40%. A sale that would breach the cap cannot proceed to a foreign buyer.
If the owner is deceased. All powers of attorney are extinguished upon death of the principal (agency ends). You cannot use an SPA; heirs must settle the estate first (e.g., extrajudicial settlement, estate taxes, then sell).

4) Choosing your Attorney-in-Fact (AIF)

Who. A trusted adult (family member, lawyer, or licensed real estate professional).
Conflicts. Agents are generally disqualified from buying property entrusted to them to sell (risk of void/voidable sale under Art. 1491). If there’s any chance your AIF might be the buyer, do not use an SPA—use a direct sale with full independent advice.
One or more? You may appoint co-attorneys-in-fact and require joint signatures (safer, but less convenient).
Scope & controls. Limit powers to this specific unit; set price floors, require escrow or direct payment to your bank account; prohibit receiving purchase money, if you wish.

5) How to draft a rock-solid SPA

Include at least:

Title & parties – “Special Power of Attorney to Sell Real Property,” with your full name, passport/ID details, and the full name/ID of the AIF.
Exact property identification – CCT number, unit number, floor, building name, project address, floor area, parking slot details, and tax declaration number.
Express sale authority – Clear authority “to sell the above-described condominium unit,” price (exact price or minimum acceptable price), and terms (cash/financing).
Powers incidental to sale, e.g.:
- Sign Deed of Absolute Sale, Acknowledgment Receipt, BIR forms, eDST, CAR processing papers;
- Pay/file capital gains tax (CGT), documentary stamp tax (DST) and local transfer tax;
- Appear before BIR, Registry of Deeds, Assessor, Treasurer, and Condo Admin;
- Obtain a TIN for you if needed;
- Receive non-monetary documents (CAR, clearances, title), but (optionally) exclude authority to receive sale proceeds; direct payment to your bank/escrow;
- Authority to appoint a substitute (optional—many sellers disallow this).
Spousal consent (if applicable) – Your spouse co-signs a consent clause or a separate SPA/consent.
Validity – Either until sale completes or a fixed date; state you may revoke in writing anytime before sale.
Governing law & venue – Philippines; disputes in a chosen city.
Signatures & notarization block – See Section 6.

Tip: Attach a copy of the CCT and a unit layout as annexes referenced in the SPA.

6) Executing (notarizing/authenticating) an SPA abroad

You have two lawful routes; pick one:

Route A — Sign before a Philippine Embassy/Consulate

Ask for an “Acknowledgment” (consular notarization).
Pros: Widely recognized by BIR, Registry of Deeds, and notaries in the Philippines.
Bring: Passport, SPA (printed), any IDs the post requires. Personal appearance is the norm.

Route B — Local notary + Apostille (Hague Apostille Convention)

Sign before a notary public in your country, then secure an Apostille from that country’s competent authority.
The Apostille certifies the notary’s authority/signature so Philippine offices can accept the SPA without further consularization.
If the SPA or notarial certificate is not in English, attach a sworn translation and have the translator’s signature authenticated as well (often by a separate apostille).

If your country is not a party to the Apostille Convention: complete consular authentication at the Philippine Embassy/Consulate (older “consularization” process).

Practical notarization cautions

Personal appearance is standard. If using remote online notarization (RON) abroad, confirm that (a) it is valid under that country’s law, and (b) the apostille/consulate will authenticate it; some Philippine receiving offices still decline purely electronic notarizations.
Send the wet-ink original SPA to your AIF; keep scans for your records.

7) The sale & transfer, once the SPA is in the Philippines

A) Contracting & payment

AIF markets the unit (directly or through a PRC-licensed broker).
Use a Deed of Absolute Sale (DOAS). If buyer is financing, there may be a Contract to Sell first, followed by DOAS upon full payment.
Prefer escrow or manager’s checks payable directly to you (principal). If you allow the AIF to receive funds, specify limits and reporting.

B) Taxes & government clearances (typical for a capital asset condo)

Capital Gains Tax (CGT): 6% of the higher of the gross selling price or the zonal/fair market value. Filing/payment deadline: generally within 30 days from notarization of the DOAS.
Documentary Stamp Tax (DST): 1.5% of the higher of the consideration or fair market value. Due on/around the 5th day following the close of the month of notarization (via eDST).
Local Transfer Tax: commonly 0.5% (provinces) to 0.75% (cities/Metro Manila), paid to the LGU Treasurer.
Registration Fees: per the Registry of Deeds fee schedule.
TINs for both seller and buyer are required for BIR processing. The SPA should authorize your AIF to obtain a TIN if you don’t have one.

Who pays what? Customary allocations vary by locality and negotiation. A common setup: seller pays CGT; buyer pays DST, transfer tax, registration fees. But you can allocate differently in the DOAS.

C) Registry of Deeds & Condo admin

After BIR issues the Certificate Authorizing Registration (CAR), the AIF files for title transfer at the Registry of Deeds (submit CAR, DOAS, SPA, tax receipts, IDs, clearances).
Registry cancels your CCT and issues buyer’s new CCT.
Update the Assessor’s Office (tax declaration transfer).
Turn over to buyer: keys, condo admin clearance, move-out/turnover forms, and, if any, parking CCT.

8) Special situations & edge cases

Mortgaged unit / bank holds title. The AIF needs authority to coordinate payoff, secure the Release of Mortgage, and retrieve or release the owner’s duplicate CCT.
Pre-selling or not yet titled (assignment). If title not yet issued and you only hold a Contract to Sell/Reservation Agreement, transfers are usually by Deed of Assignment with the developer’s consent; developers often charge assignment fees and have their own forms.
Corporate owner. Provide Board Resolution, Secretary’s Certificate, and corporate IDs; the authorized signatory, not an individual “owner,” executes the DOAS or SPA.
Separated/annulled spouses. Keep final judgments (annulment, legal separation, property partition) ready; otherwise, spousal consent may still be necessary.
Court authorization when spouse unavailable. For community/conjugal property and an absent or withholding spouse, courts can authorize a sale upon proper showing.
Heirs selling inherited condo. After estate settlement and estate tax clearance, heirs (or their AIFs) may sell; publication is required for extrajudicial settlement (once a week for three consecutive weeks in a newspaper of general circulation).

9) Validity, revocation, and formality pitfalls

When the SPA ends. Automatically upon: sale completion (if so limited), revocation, your death, civil interdiction, insanity, insolvency, or when the AIF resigns/refuses the agency.
Revoking an SPA. Execute a Notice of Revocation, notify the AIF and all third parties you dealt with (broker, buyer), and, if prudent, publish or annotate the revocation when risk is high.
Date sensitivity. Some offices and counterparties are wary of stale SPAs (e.g., older than one year) even if legally valid; many sellers simply re-execute to avoid friction.
Name/ID mismatches. Ensure your SPA, CCT, passport, and civil status all match (e.g., married name vs maiden name); include aka/also-known-as clauses if needed.
Electronic copies. Government offices generally require original SPA; scans help but do not replace the original for filing.

10) Risk management for overseas sellers

Payment control. Use an escrow agent or require direct deposit to your account. If the AIF may receive funds, cap amounts and require dual-control confirmations.
Two-factor approval. Require the AIF to send you the final DOAS and BIR tax computations for your written “OK” before signing/paying.
Brokers. Engage only PRC-licensed real estate brokers.
Data security. Share only what’s necessary (passport copies, IDs) and watermark scans.

11) Practical checklists

Documents you (abroad) prepare

Signed SPA (consularized or apostilled, with annexed CCT copy)
Passport scan and IDs; marriage certificate (if married); spouse’s consent/SPA
Latest CCT, Tax Declaration, Real Property Tax receipts/clearance
Condo admin certificate (no dues), copy of house rules for buyer
If mortgaged: Loan statement, bank contact, authority to coordinate payoff/release

Your AIF in the Philippines brings

Original SPA + IDs
Broker engagement (if any)
Draft DOAS and acknowledgment receipt
BIR forms for CGT/DST, TIN applications as needed
CAR application packet; LGU transfer tax forms
Registry of Deeds and Assessor filing packets

12) Typical taxes & fees (summary)

CGT: 6% of the higher of price or zonal/fair market value (seller).
DST: 1.5% of the higher of price or zonal/fair market value (customarily buyer).
Local Transfer Tax: about 0.5%–0.75%, depending on LGU (customarily buyer).
Registration Fees: per ROD schedule (buyer).
Notarial/processing/condo fees: as billed. All allocations are negotiable; spell them out in the DOAS.

13) Model SPA (illustrative – tailor before use)

Special Power of Attorney to Sell Condominium Unit

I, [Your Name], of legal age, [citizenship], with passport [No.], presently residing at [full foreign address] (the “Principal”), do hereby name, constitute and appoint [Attorney-in-Fact’s Name], of legal age, with ID [ID type/No.], and address at [PH address] (the “Attorney-in-Fact”), to be my true and lawful attorney-in-fact, to do and perform the following acts in my name, place and stead, to wit:

To sell the condominium unit covered by CCT No. [_____ ], Unit [__], [Building/Project], [Address], with an approximate floor area of [__] sq.m. (and Parking Slot [__], if any), for a price not less than PHP [amount] or on such terms as I may approve in writing;

To negotiate and execute the Deed of Absolute Sale and all documents necessary or incidental to the sale;

To receive and sign non-monetary documents and acknowledgments, and to file and pay all taxes, fees and charges with the BIR, LGU Treasurer, Registry of Deeds, Assessor, and other offices, and to secure the Certificate Authorizing Registration (CAR);

[Option A – safer] Payments shall be made directly to my bank account as I shall designate; my Attorney-in-Fact shall not receive sale proceeds. [Option B] My Attorney-in-Fact may receive payments for deposit to my account and shall issue provisional receipts;

To obtain my TIN, if needed, and to sign related forms;

To request clearances from the condominium management and to facilitate turnover; and

To do all acts necessary to effect the foregoing. No power to appoint a substitute [or: with power to substitute].

This SPA is limited to the above unit and shall be effective until [date or “completion of sale”], unless sooner revoked in writing.

In witness whereof, I have hereunto set my hand this [date] at [city/country].

[Your Name], Principal

WITH MARITAL CONSENT:

[Spouse’s Name], spouse of Principal

ACKNOWLEDGMENT / NOTARIAL CERTIFICATE (Insert the appropriate consular acknowledgment block, or local notary block to be apostilled, per the place of execution.)

14) Frequently asked questions

Q: Can I use a General Power of Attorney instead? A: For selling real property, the authority must be specific. Use a Special Power of Attorney that clearly identifies the unit and authorizes the sale.

Q: Do I need to give my AIF authority to receive the money? A: Not legally required. Many overseas sellers withhold that authority and use escrow or require direct credit to their own account.

Q: Is a scan of the SPA enough? A: Usually no. Government offices and notaries typically require the original apostilled/consularized SPA.

Q: How fast is the CAR and title transfer? A: Timeframes vary by BIR/ROD workload and completeness of documents. Build in buffer time.

Q: I signed an SPA before leaving the Philippines. Do I still need apostille/consularization? A: If it was validly notarized in the Philippines before you left, you can use that SPA while abroad (subject to staleness concerns of counterparties).

15) Clean closing checklist (owner abroad)

SPA executed correctly (consularized or apostilled), original shipped
Spousal consent / co-owner SPAs, if applicable
Title (CCT), RPT clearance, condo dues clearance secured
DOAS draft reviewed; payment flow (escrow/direct to you) set
BIR filings (CGT/DST), LGU transfer tax, ROD/Assessor paperwork queued
Turnover plan with condo admin (IDs, move-out, meters)

Final notes

Philippine practice evolves (especially around apostilles, RON, and BIR processes). Requirements can vary by city and registry. Build redundancy: clear SPA wording, original documents, and conservative timelines.
For significant transactions, consider engaging a Philippine lawyer and a PRC-licensed broker to review your SPA and handle the sale mechanics.