The buyer must first review the bylaws of the company and the appointment of administrator or attorney. In order for a company to sell a property considered as an essential asset, the partners must have agreed it at a general meeting. Thus with a property whose amount exceeds 25% of the value of the assets listed in the last balance approved by the company.
You will also have to verify the certificate of real ownership of the selling company, that is, that those partners with more than 25% participation in the selling company must be identified in order to formalize the purchase and sale. The tax payable by the buyer for the purchase of the property will be VAT of 10% in case the property is new (4% if the property is officially protected by special regime or public promotion). If it is a business premises or a new office, the VAT rate is 21%. If it is second-hand, the purchase will be exempt from VAT and then you must pay the Property Transfer Tax (TPO).
In case that the buyer has to pay VAT, he will be in charge of entering it into the Treasury, that is, it will not be the seller (for the one known as “investment of the taxpayer”, contemplated in the article 84.1.2.e of Law 37/1992).