Spain Capital Gains Tax
Spain capital gains tax: savings income rates (19%–28%), holding period, main residence exemption, reinvestment relief. Trigger on: "Spain CGT", "capital gains Spain", "Spain savings tax rate", "sell shares Spain", "IRPF capital gains", "Spain property CGT", "Spain investment gains", "Spain 19% c…
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Key facts — Spain, 2025
| Item | Value |
|---|---|
| Capital gains type | "Savings income" (rentas del ahorro) — no distinction for holding period |
| Rates | 19%–28% (progressive savings income scale) |
| Annual exemption | None |
| Legislation | LIRPF Art. 46, 49 |
| Form | IRPF Model 100 (residents), Model 210 (non-residents) |
The full rule
Quick reference
| Item | Value |
|---|---|
| Capital gains type | "Savings income" (rentas del ahorro) — no distinction for holding period |
| Rates | 19%–28% (progressive savings income scale) |
| Annual exemption | None |
| Legislation | LIRPF Art. 46, 49 |
| Form | IRPF Model 100 (residents), Model 210 (non-residents) |
|---| | First €6,000 | 19% | | €6,001 – €50,000 | 21% | | €50,001 – €200,000 | 23% | | €200,001 – €300,000 | 27% | | Above €300,000 | 28% |
Capital gains are taxed at these rates regardless of how long the asset was held. (Spain removed the distinction between short-term and long-term gains in 2015.)
Main residence exemption (reinvestment relief)
Gain from sale of habitual residence is fully exempt if the entire proceeds are reinvested in a new habitual residence within 2 years (before or after the sale).
If only part of the proceeds are reinvested, a proportional exemption applies.
Taxpayers aged 65+ are fully exempt from CGT on sale of their habitual residence regardless of reinvestment.
Capital losses
Losses on financial assets can only offset gains from financial assets. Losses on other assets (real property) can only offset gains from other assets. Unused losses carry forward 4 years.
Non-residents
Non-residents selling Spanish assets pay CGT at 19% (EU/EEA residents) or 24% (other non-residents). Buyer must withhold 3% of the purchase price for real property sales by non-residents.
Sources
- LIRPF (Ley 35/2006), Arts. 33–49
- AEAT: agenciatributaria.gob.es
Working paper only. Have a qualified Spanish tax adviser review before filing.
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