Tax when selling a flat calculator
How much income tax you pay on the gain when you sell a flat in Spain: the sale price minus what it cost you, with costs, improvements and, if it was let, depreciation. It is taxed in the savings base, from 19% to 30%.
How much do you pay when you sell?
Savings base of the 2026 income tax. The municipal capital gains tax (plusvalía) is charged separately by the town hall: add it to the selling costs.
- What it cost you (price, costs and improvements)€175,00076%
- Selling costs€9,0004%
- Income tax€9,5404%
- Profit after tax€36,46016%
| Purchase, costs and improvements | €175,000 |
| Acquisition value | €175,000 |
| Sale price | €230,000 |
| Selling costs | − €9,000 |
| Transfer value | €221,000 |
| Capital gain | €46,000 |
| At 19% (up to €6,000) | €1,140 |
| At 21% (up to €50,000) | €8,400 |
| Income tax on the sale | €9,540 |
It does not include the municipal plusvalía (your town hall works it out: add it to the selling costs). Income tax may not be due if you reinvest in your main home or you are over 65 and sell yours.
Indicative estimate. Not financial or tax advice.
Next: the full study of your flat
What a full study looks like
The analysis of a flat from start to finish: detailed taxes, a 10-year projection, sale scenarios, sensitivity and the IRR. With these figures:
- IRR over 10 years
- 11.5%
- Monthly cash flow
- €169
- Net yield
- 5.3%
The full calculator
Your flat with everything: the transfer tax of your region, the mortgage, costs, empty months and income tax. Free and without signing up: the verdict, cash flow and return.
Find flats that already pay
Draw a circle on the map and we rank the flats for sale in the area by return, with the estimated rent of each one based on the rents around it.
What taxes you pay when selling a home in Spain
Two: income tax on the capital gain, which this page works out, and the municipal plusvalía (the tax on the increase in value of urban land), which the town hall charges. If a company sells, it pays corporation tax instead of income tax.
How the gain is calculated
Gain = transfer value − acquisition value.
The acquisition value is what you paid plus the purchase costs and taxes (transfer tax or VAT, notary, land registry) and improvements, minus depreciation if you have let it. The transfer value is the sale price minus the selling costs (agency, municipal plusvalía).
The bands: from 19% to 30%
The gain is taxed in the savings base: 19% up to €6,000, 21% from €6,000 to €50,000, 23% from €50,000 to €200,000, 27% from €200,000 to €300,000 and 30% above that.
If it was let: depreciation
What you could deduct each year in your rental income tax (3% of the building) is now subtracted from the purchase value and increases the gain. The depreciation you could have claimed is subtracted even if you did not claim it. Work out the rental income tax.
When you do not pay
Reinvestment in your main home: if you sell your main home and reinvest the money in another one within two years, the gain is exempt in the part you reinvest. People over 65 selling their main home are exempt. A handover in lieu of payment (dación en pago) of the main home, too. An investment flat does not get these exemptions.
The municipal plusvalía
Since 2021 you can choose the cheaper calculation: the real one (what the land has gained) or the objective one (the cadastral value of the land times a coefficient based on the years). If you sell at a loss, it is not due. Ask your town hall or your adviser for the figure.
Reinvesting? See what your next flat would earn.
Reviewed on 10 October 2026
Frequently asked questions
How much tax do you pay when selling a flat in Spain?
Between 19% and 30% of the gain (what you sell for minus what it cost you, with costs and improvements), by bands. Plus the municipal plusvalía charged by the town hall.
What costs can be subtracted when selling a flat?
The purchase costs (transfer tax or VAT, notary, land registry, agency), invoiced improvements and the selling costs (agency, municipal plusvalía, energy certificate).
How does having let the flat affect the sale?
The depreciation you could deduct in your rental income tax is subtracted from the purchase value: the gain, and the tax, go up.
When is the sale of a home exempt?
If it is your main home and you reinvest in another, if you are over 65 and sell your main home, or in a handover in lieu of payment. An investment flat, no.
What if I sell at a loss?
You pay no income tax and the loss can offset savings-base gains of that year and the following four. Nor is the municipal plusvalía due if the land has not gained value.
Indicative estimate. Not financial or tax advice.