Part exchange two Spanish properties – costs incurred?

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      I live in an apartment block and happy with the location. My apartment is in the middle floor and a larger better apartment is for sale on the top floor. I would like to offer my apartment and cash for part exchange as an option to save fees on trying to sell mine. To sell mine separately and then purchase makes the costs almost too much to bare. I would be willing to pay 90,000 euros and think value of mine is 70, 000 euros. Would this method save me money on taxes as well? What would the approximate costs be to undertake this transaction? In anticipation, many thanks for your answers.

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