Spain Property Sale Tax Calculator (Capital Gains)
Calculate how much income tax you will pay on the gain when selling a flat or house in Spain, with the costs you can deduct and the reinvestment and over-65 exemptions.
Results
You are selling at a loss: no income tax is due, and the loss can be offset against other savings gains this year and in the next 4 years.
As you are 65 or older and selling your main home, the whole gain is exempt. You still have to report it on your tax return.
The part of the gain proportional to what you reinvest in your new main home is exempt. You must claim it in the tax return for the year of the sale.
Tax to pay on the sale
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Capital gain
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Exempt gain
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Taxable gain
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Effective rate on the gain
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3% withheld by the buyer
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Left to pay after withholding (negative = refund)
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Money you keep
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Gain = (sale price − selling costs) − (purchase price + purchase costs + improvements − depreciation). Residents: savings scale (19% to 30%) on the non-exempt gain. Non-residents: 19%.
When should you use this calculator?
Use it before putting your home on the market or accepting an offer, to know how much goes to the tax office and how much you really keep for your next home. It also helps you decide whether reinvesting in a new main home to avoid tax on the gain is worth it.
How it is calculated
The gain is what you sell for minus what it cost you, adding the purchase taxes and costs and any improvements to the cost, and deducting the estate agent's fee, the municipal plusvalía and other costs you pay from the sale price. For residents the gain is taxed as savings income, in bands from 19% to 30%. If you sell your main home and are 65 or older, it is exempt; if you reinvest in another main home, the reinvested part is exempt. Non-residents pay a flat 19%.
Spanish savings income tax scale
| Gain | Rate |
|---|---|
| €0 – €6,000 | 19 % |
| €6,000 – €50,000 | 21 % |
| €50,000 – €200,000 | 23 % |
| €200,000 – €300,000 | 27 % |
| Over €300,000 | 30 % |
Source: articles 66 and 76 of the Spanish Income Tax Act (state + regional share, in force since 2025). Each rate applies only to the part of the gain within that band.
Practical example
You bought for €150,000 with €12,000 of costs and sell for €280,000, paying €12,000 in fees and plusvalía. The gain is €106,000 and, as a resident with no exemptions, you pay €23,260 (21.9%). If you reinvest €200,000 in your new main home and had €40,000 of mortgage left, almost all the gain is exempt and you pay €2,613.68. A non-resident would pay €20,140, of which the buyer would already have withheld €8,400.
Legal and tax context
Selling a home produces a capital gain or loss (articles 33-35 of Spain's Income Tax Act, Law 35/2006), taxed in the savings base under articles 66 and 76. The over-65 exemption is in article 33.4.b and the main-home reinvestment relief in article 38 and article 41 of the Regulation. Non-residents pay 19% under article 25 of the Non-Resident Income Tax Act, and the buyer must withhold 3% of the price.
Common mistakes
Common mistakes: forgetting to add purchase costs and deduct selling costs, which greatly reduce the gain; deducting mortgage interest (not allowed); not reporting an exempt sale; losing the reinvestment relief by buying outside the 2-year window; and, for homes bought before 1995, not applying the reduction coefficients, which this calculator does not include. EU/EEA residents can sometimes claim the main-home reliefs too: check with an adviser.
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Frequently asked questions
How much tax do you pay when selling a property in Spain?
Between 19% and 30% of the gain, not the price, for residents. The first €6,000 of gain is taxed at 19%, up to €50,000 at 21%, up to €200,000 at 23%, up to €300,000 at 27% and the rest at 30%. Non-residents pay a flat 19%.
What costs can I deduct when selling a home in Spain?
Add to the purchase value the transfer tax or VAT, notary, registry, gestoría and improvements. Deduct from the sale value the estate agent's fee, municipal plusvalía, energy certificate and notary fees you pay. Mortgage interest and IBI cannot be deducted.
Do over-65s pay tax when selling their home in Spain?
Not on the gain, if they sell their main home and are tax resident. They still pay the municipal plusvalía, and if it is not their main home the gain is taxed as usual.
How does the reinvestment relief work?
If you sell your main home and buy another main home within 2 years before or after, the gain is exempt in proportion to the amount reinvested. Any outstanding mortgage is subtracted from the amount obtained, so you only need to reinvest what is left after paying it off.
How much does a non-resident pay when selling in Spain?
19% of the gain. The buyer withholds 3% of the price and pays it to the tax office; the seller then files form 210 and pays the difference, or claims a refund if the withholding exceeds the tax.
What if I sell at a loss?
No income tax is due. The loss can be offset against other savings gains in the same year and, if any is left, over the next 4 years (and up to 25% against savings income such as interest or dividends).