Cesión de contrato
Assignment of contract · Contract assignment · Cesión de posición contractual
Transferring your position in a purchase contract, rights and obligations, to another buyer before completion.
On an Off-plan purchase, the buyer holds a private purchase contract until the deed is signed. A cesión passes that contract to a new buyer, who repays what has been paid and completes in the original buyer's place.
Because obligations pass too, the developer must agree, and contracts usually regulate assignment: banning it, requiring consent or charging a fee. The tax treatment differs from the sale of a finished home and should be confirmed by a tax advisor. See selling an off-plan contract.