Spain Capital Gains Tax
Detailed capital gains tax rates and rules for Spain in 2026.
Capital GainsEUR
Capital gains from savings (rendimientos del ahorro) are taxed at progressive rates: 19% on the first €6,000, 21% from €6,001 to €50,000, 23% from €50,001 to €200,000, 27% from €200,001 to €300,000, and 28% above €300,000. These rates apply to investment income including dividends, interest, capital gains from securities, and real estate gains. General capital gains (e.g., lottery prizes) are taxed at the general progressive income tax rates.
Standard Rate
28%
Exemptions
- Rollover relief for reinvestment of principal residence sale proceeds within 2 years
- Individuals over 65 selling their principal residence are fully exempt
- Individuals over 65 reinvesting gains from any asset into a life annuity (up to €240,000) are exempt
- Assets acquired before December 31, 1994 benefit from transitional reduction coefficients
- Startup company investment deduction of 50% on gains up to €100,000
How Spain Capital Gains compares
Spain’s capital gains tax rate of 28% is the 19th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
Spain
28%
Europe average
17.8%
Global average
13.8%
