YES.
a) There will be a 5% retention (on the new declared value) imposed by the Public Treasurer (Ministry of Economy). This procedure is carried out in order to ensure that no public or private debts are pending within the Spanish territory. Provided your accounts are up to date, the most part will be refunded after 5 or 6 months, through your fiscal representative.

b) Capital Gains - these need to be discussed with your Financial representative.