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% capital gains".
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
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) |
Savings income tax rates (2025)
| Band | Rate | |---|---| | First €6,000 | 19% | | €6,001 – €50,000 | 21% | | €50,001 – €200,000 | 23% | | €200,001 – €300,000 | 27% | | Above €300,000 | 28% |
Holding period irrelevance
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.)
Habitual residence reinvestment exemption
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).
Partial reinvestment
If only part of the proceeds are reinvested, a proportional exemption applies.
Age 65+ exemption
Taxpayers aged 65+ are fully exempt from CGT on sale of their habitual residence regardless of reinvestment.
Loss offset restriction — financial assets
Losses on financial assets can only offset gains from financial assets.
Loss offset restriction — other assets
Losses on other assets (real property) can only offset gains from other assets.
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) |
Savings income tax rates (2025)
| Band | Rate |
|---|---|
| First €6,000 | 19% |
| €6,001 – €50,000 | 21% |
| €50,001 – €200,000 | 23% |
| €200,001 – €300,000 | 27% |
| Above €300,000 | 28% |
Working paper only. Have a qualified Spanish tax adviser review before filing.
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Other Spain computations in the OpenAccountants Tax Library.
Loss carryforward period
Unused losses carry forward 4 years.
CGT rate for EU/EEA non-residents
19%
CGT rate for other non-residents
24%
Buyer withholding obligation
Buyer must withhold 3% of the purchase price for real property sales by non-residents.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.