Spanish Property Capital Gains Tax Calculator

Estimate the two taxes (national and municipal) due when selling your property in Spain.

Incl. notary fees, purchase tax (ITP/IVA), and agency fees paid at purchase.
Sale price minus agency fees paid for the sale.
Major renovations, not maintenance (must have invoices).
Used to calculate the municipal *Plusvalía* tax.
Your Tax Residency Status

Understanding Your Capital Gains Taxes in Spain

When you sell a property in Spain, you are liable for two separate taxes on the capital gain. Our simulator provides an estimate for both.

1. The National Tax (IRPF or IRNR)

This tax is on the actual profit (Net Sale Price - Total Purchase Cost - Deductible Improvements). The calculation method depends entirely on your residency status:

  • For Spanish Residents: You pay IRPF. The tax is progressive on your "savings income" (19% on the first €6,000, 21% from €6,000 to €50,000, 23% above that).
  • For EU/EEA Non-Residents: You pay IRNR. This is a flat rate of 19% on the total net gain.
  • For UK / Rest of World Non-Residents: Following Brexit, UK citizens are no longer EU residents. You pay IRNR at the non-EU flat rate of 24% on the total net gain.

2. The Municipal Tax (IIVTNU or *Plusvalía Municipal*)

This tax is completely **separate** from the first one and is paid **in addition** to it. It is managed by your local Town Hall (*Ayuntamiento*).

  • It does not tax your actual profit, but rather the increase in the land's official value (*valor catastral del suelo*) during your ownership.
  • The calculation depends on coefficients set by each individual municipality and the land's cadastral value.
  • This is the tax for which your ownership period is essential.