Are seniors over 65 exempt from property capital gains tax?

Yes, sellers aged 65 and older are 100% exempt from income tax on capital gains derived from the sale of their primary residence.

What is the primary residence reinvestment exemption?

Reinvesting the total proceeds from the sale of a primary residence into acquiring another primary home within 2 years renders the gain completely exempt from IRPF.

ESSpain Capital Gains Tax IRPFSteuern

Spain Capital Gains Tax Calculator 2026 (IRPF Savings Scale)

Calculate personal income tax (IRPF) on capital gains from real estate sales, stock market shares, investment funds, and crypto assets in Spain across statutory progressive savings tiers (19% to 28%) in EUR (€).

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Berechnetes Ergebnis

Total Capital Gains Tax Due in IRPF

€0

Eingabedaten

Total Purchase / Acquisition Price (EUR €)

€

Schnellauswahl:

Net Selling / Transfer Price (EUR €)

€

Schnellauswahl:

Tax Exemption Status

Berechnetes Ergebnis

Total Capital Gains Tax Due in IRPF

€0

Net Capital Gain Realized

€0

Net Profit Retained (Gain - Tax)

€0

Effective Tax Rate (%)

€0

Berechnungsmethodik

Net Capital Gain = Net Transfer Value (Sale Price minus fees) - Adjusted Acquisition Value (Purchase Price plus notary/taxes). Savings Tax Scale: Up to 6,000 € at 19%, 6,000 € - 50,000 € at 21%, 50,000 € - 200,000 € at 23%, 200,000 € - 300,000 € at 27%, and >300,000 € at 28%.

Wichtiger rechtlicher Hinweis

This tool calculates capital gains taxes under Article 66 of Spanish Law 35/2006 (LIRPF). Primary residence reinvestment exemptions apply.

Dieser Rechner dient ausschließlich Informations- und Bildungszwecken. Die Ergebnisse stellen keine verbindliche Finanz-, Steuer- oder Rechtsberatung dar.

Häufig gestellte Fragen

Progressive rates on savings income are: up to 6,000 € (19%), 6,000 € to 50,000 € (21%), 50,000 € to 200,000 € (23%), 200,000 € to 300,000 € (27%), and above 300,000 € (28%).

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Spain Capital Gains Tax Calculator 2026 (IRPF Savings Scale)

Eingabedaten

Berechnungsmethodik

Wichtiger rechtlicher Hinweis

Häufig gestellte Fragen

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