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 IRPFImpôts

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 (€).

Rendements d'Investissement Patrimoine et Successions Impôt sur le Revenu

Résultat Calculé

Total Capital Gains Tax Due in IRPF

€0

Données du Simulateur

Total Purchase / Acquisition Price (EUR €)

€

Sélection rapide :

Net Selling / Transfer Price (EUR €)

€

Sélection rapide :

Tax Exemption Status

Résultat Calculé

Total Capital Gains Tax Due in IRPF

€0

Net Capital Gain Realized

€0

Net Profit Retained (Gain - Tax)

€0

Effective Tax Rate (%)

€0

Méthodologie de Calcul

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%.

Avertissement Légal et Pédagogique

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

Ce simulateur est conçu à des fins éducatives et informatives. Les résultats ne constituent pas un conseil financier, fiscal ou juridique contraignant.

Foire Aux Questions

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)

Données du Simulateur

Méthodologie de Calcul

Avertissement Légal et Pédagogique

Foire Aux Questions

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