Capital gains tax in Spain 2026

Capital gains on shares, funds and property all ride the savings scale — 19% up to €6,000, 30% above €300,000 — with no separate capital gains tax and no holding-period discounts.

The big escape hatches: reinvest the sale of your main home in a new one and the gain is exempt, and from age 65 a main-home sale is exempt outright.

At a glance

top rate: 30% above €300,000 of savings income
entry band: 19% on the first €6,000
tax year basis: Calendar year
filing deadline: Early April – 30 June
residency basis: Residents taxed on gains worldwide
regime flag: Main-home rollover relief; age-65 exemptions

Rates

How capital gains are taxed (2026)

Rate	Base	Applies to
19% – 30%	Net gain, on the savings scale	Shares, funds, property, crypto — any asset disposal
0%	—	Main-home sale fully reinvested in a new main home (partial reinvestment, partial relief)
0%	—	Main-home sale by anyone aged 65+; other assets sold by over-65s if up to €240,000 funds a life annuity within 6 months
0%	—	Gains on qualifying new-company shares when the proceeds are reinvested in similar companies

Thresholds & allowances

Startup investment credit30% of amounts invested, base up to €60,000 (50% and €100,000 for newly created companies)
Buying shares in new or recently created companies; the later exit can also be exempt on reinvestment

Residency

Residency trigger

Residents owe Spanish tax on gains wherever the asset sits, all through the savings scale.

Non-resident treatment

Non-residents generally pay 19% on Spanish gains — but European Union (EU) and information-sharing European Economic Area (EEA) residents are exempt on most securities gains, and anyone from a treaty country with an information clause is exempt on Spanish-listed shares. Buyers of Spanish property from non-residents must hold back 3% of the price against the seller's tax.

Notes

Losses from asset sales offset gains from asset sales, carry forward 4 years, and can absorb up to 25% of other savings income (and vice versa).
Gains on gifted assets are measured against the gift-tax value — giving an appreciated asset away can itself trigger income tax for the giver.
Gains from funds in listed non-cooperative jurisdictions face a deemed minimum annual gain of 15% of cost.
Fund-to-fund switches under Spain's traspaso rules defer tax; a 19% withholding otherwise applies to fund redemption gains.

FAQ

What is the capital gains tax rate in Spain?

19% to 30% on the savings scale — 19% on the first €6,000 of savings income, 21% to €50,000, 23% to €200,000, 27% to €300,000 and 30% above.

Is selling my home taxed in Spain?

Not if you reinvest the full proceeds in a new main home (partial reinvestment gives partial relief), and not at all once you are 65 or older.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See capital gains tax in other countries

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