No Time to Read It All? Here’s the Quick Summary:<\/strong><\/p>\n Selling property in Spain triggers two capital gains taxes: the national CGT<\/strong> (IRPF for residents, IRNR for non-residents) and the municipal Plusval\u00eda tax<\/strong>. The national tax is based on the difference between purchase and sale price, with rates from 19% to 26% for residents and 19% or 24% flat for non-residents. Plusval\u00eda is a local tax on land value increase, with updated rules since 2022 allowing sellers to choose between two calculation methods. Non-residents are subject to a 3% withholding, which can be refunded if no gain is made. SpainEasy Support helps simulate, declare, and optimize both taxes \u2014 in English, French, or Spanish.<\/p>\n<\/div><\/div><\/div> When you sell real estate in Spain, you may be liable to pay <\/span>capital gains tax (CGT)<\/b> on any profit you\u2019ve made. This profit \u2014 known as a <\/span>capital gain<\/span><\/i> \u2014 is the difference between the original purchase price of the property and the price at which you sell it, adjusted for eligible expenses. Both <\/span>residents<\/b> and <\/span>non-residents<\/b> are subject to taxation, although the rules and rates differ.<\/span><\/p>\n However, Spain\u2019s system is unique in that it includes <\/span>two separate taxes<\/b> on capital gains:<\/span><\/p>\n<\/div> This is the <\/span>state-level income tax<\/b> applied on the actual financial gain from the sale of your property. It falls under the <\/span>IRPF<\/b> (Impuesto sobre la Renta de las Personas F\u00edsicas) for Spanish residents or <\/span>IRNR<\/b> (Impuesto sobre la Renta de No Residentes) for non-residents. The tax is paid to the <\/span>Agencia Tributaria<\/b>, Spain\u2019s national tax agency.<\/span><\/p>\n It applies to the <\/span>net gain<\/b>, meaning you can deduct various costs related to the purchase and sale \u2014 such as notary fees, real estate agency commissions, or renovation work \u2014 depending on your residency status.<\/span><\/p>\n<\/div> This is a <\/span>local tax<\/b> levied by the town hall (<\/span>Ayuntamiento<\/span><\/i>) based on the <\/span>increase in the value of the land<\/b> over time \u2014 not the building or the profit you\u2019ve actually made. Officially known as <\/span>IIVTNU<\/b> (<\/span>Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana<\/span><\/i>), the Plusval\u00eda applies to urban land only and is calculated using the <\/span>cadastral land value<\/b> and the number of years the property was owned.<\/span><\/p>\n You must pay Plusval\u00eda even if you sell at a loss \u2014 unless you can prove no appreciation occurred, or request exemption under certain conditions.<\/span><\/p>\n<\/div>What Is Capital Gains Tax When Selling Property in Spain?<\/h2><\/h2><\/div>
National Capital Gains Tax (IRPF \/ IRNR)<\/h3><\/h3><\/div>
Municipal Capital Gains Tax (Plusval\u00eda Municipal)<\/h3><\/h3><\/div>
Who Pays What: Residents vs Non-Residents<\/h3><\/h3><\/div>\n