Spanish income tax on selling a home or property — capital gain, exemption and reinvestment
The gain is the transfer value, after deducting the selling costs, less the acquisition value: price, purchase costs and taxes and improvements, less depreciation. It is taxed in the savings base. It is exempt if you sell your main home when over 65, or in proportion to what you reinvest in another main home.
2026 rules — verified on October 3, 2026Free, no account
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Sources and assumptions
- BOE — Ley 35/2006 del IRPF — tax year 2026, verified on October 3, 2026
Excerpt from the source : « Estarán exentas en un 50 por ciento las ganancias patrimoniales que se pongan de manifiesto con ocasión de la transmisión de inmuebles urbanos adquiridos a título oneroso a partir de la entrada en vigor del Real Decreto-Ley 18/2012 y hasta el 31 de diciembre de 2012. »
- BOE — Ley 35/2006 del IRPF — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 0 | 0 | 6.000 | 9,5 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 6.000,00 | 570 | 44.000 | 10,5 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 6.000,00 | 570 | 44.000 | 10,5 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 50.000,00 | 5.190 | 150.000 | 11,5 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 50.000,00 | 5.190 | 150.000 | 11,5 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 200.000,00 | 22.440 | 100.000 | 13,5 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 200.000,00 | 22.440 | 100.000 | 13,5 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 300.000,00 | 35.940 | En adelante | 15 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 300.000,00 | 35.940 | En adelante | 15 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 0 | 0 | 6.000 | 9,5 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 6.000,00 | 570 | 44.000 | 10,5 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 6.000,00 | 570 | 44.000 | 10,5 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 50.000,00 | 5.190 | 150.000 | 11,5 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 50.000,00 | 5.190 | 150.000 | 11,5 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 200.000,00 | 22.440 | 100.000 | 13,5 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 200.000,00 | 22.440 | 100.000 | 13,5 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 300.000,00 | 35.940 | En adelante | 15 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 300.000,00 | 35.940 | En adelante | 15 | »
- BOE — Ley 35/2006 — tax year 2026, verified on October 3, 2026
Excerpt from the source : « 4. El porcentaje de retención e ingreso a cuenta sobre los rendimientos del capital mobiliario será del 19 por ciento. »
Calculation assumptions
- Enter the actual purchase and sale amounts; if the sale price were below market value, market value prevails: enter it as the sale price instead. Selling and purchase costs include the inherent costs and taxes you paid, without interest.
- You check the conditions: main home (three years, sale within two years of moving out) held in full ownership throughout those three years, required both for the age or dependency exemption (not for a bare owner or a usufructuary) and for the reinvestment exemption (bare ownership is not enough); reinvestment within two years and the 50% exemption for 2012 purchases. Reinvestment is compared with the transfer value less the outstanding loan, after that exemption.
- The taxable gain is calculated with the state and regional savings scale as if it were your only savings income and without the personal allowance: if you have other savings income or losses, the actual tax changes. Nor does it apply under the foral regimes of the Basque Country and Navarre.
- Not covered: the reduction coefficients for properties bought before 31 December 1994, the life annuity for people over 65, handing over the main home in lieu of payment, a loss that is not counted if you buy the property back within the year, offsetting losses, the municipal capital gains tax itself, and sales by non-residents.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.