What are the 2024 capital gains tax rates in Spain?

Spain taxes capital gains (ganancias patrimoniales) on the savings base at five progressive rates: 19% on the first €6,000; 21% on €6,001–€50,000; 23% on €50,001–€200,000; 27% on €200,001–€300,000; and 28% above €300,000. These rates apply to gains from asset sales, not ordinary income.

What counts as a capital gain in Spain?

A capital gain arises when you sell or transfer an asset for more than its acquisition cost. Common examples include shares, investment funds, real estate (other than the primary residence exemption), cryptocurrency, and business assets. Gains go on the savings tax base (base del ahorro) in your annual IRPF return.

Can I offset prior-year losses against gains?

Yes. Capital losses from previous IRPF periods can be carried forward for up to four years and applied against capital gains in the current year. This calculator deducts your carried-forward losses from the gross gain before applying the tax scale.

Is the sale of a primary residence exempt?

Spanish residents over 65 are fully exempt on gains from selling their primary residence. Residents under 65 are exempt if they reinvest the proceeds in a new primary residence within two years. This calculator does not model reinvestment exemptions — enter only the taxable portion of the gain.

Do non-residents pay the same rate?

Non-residents are subject to IRNR (not IRPF). EU/EEA non-residents pay 19% on capital gains; non-EU non-residents typically pay 24%. This calculator is designed for Spanish residents filing IRPF. Non-residents should consult the IRNR rules.

Are long-term and short-term gains taxed differently?

Unlike some countries, Spain does not distinguish between short-term and long-term capital gains — both are taxed at the same progressive savings rates. The holding period does not affect the rate for assets sold after January 1, 2015.

Spain Capital Gains Tax Calculator

Name: Spain Capital Gains Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your capital gain and any prior-year losses to calculate your Spanish CGT (ganancias patrimoniales) using the 2024 progressive savings tax brackets.

Your Details

Capital Gain (Ganancia Patrimonial) (sale price minus cost)

€

Enter the gross gain before deducting prior losses.

Prior-Year Losses Carried Forward (optional)

€

Capital losses from the prior 4 years that offset this gain.

Enter your gain above and click Calculate Tax

Tax Summary

2024 IRPF — Base del Ahorro

Tax Owed

€0

Effective Rate

After-Tax Gain

€0

2024 Savings Tax Bands (Base del Ahorro)

Taxable Gain Band	Rate	Tax in Band

Calculation Breakdown

Estimate only — 2024 Spain IRPF savings base rates. Excludes regional surcharges, reinvestment exemptions, and IRNR (non-resident) rules. Consult a Spanish tax advisor (asesor fiscal) for personal advice.

Summary

Enter your capital gain and any prior-year losses to calculate your Spanish CGT (ganancias patrimoniales) using the 2024 progressive savings tax brackets.

How it works

Enter your total capital gain — the profit from selling the asset (sale price minus acquisition cost and allowable expenses).
Enter any prior-year capital losses carried forward from previous IRPF returns.
The calculator subtracts carried-forward losses from the gross gain to get the net taxable gain.
The net gain is taxed progressively: 19% on €0–€6,000; 21% on €6,001–€50,000; 23% on €50,001–€200,000; 27% on €200,001–€300,000; 28% above €300,000.
Total tax owed, effective rate, and after-tax gain are displayed.

Use cases

Estimate CGT before selling Spanish real estate or land.
Calculate the tax impact of realizing profits on Spanish or foreign shares.
Model the benefit of offsetting carried-forward losses against a current gain.
Plan asset disposal timing to stay within a lower tax band.
Understand the effective rate on a large one-off gain from selling a business.
Compare after-tax returns across different investment exit scenarios.
Estimate the IRPF savings base tax for crypto asset sales in Spain.
Calculate CGT when inheriting and selling Spanish assets.

Frequently Asked Questions

Last updated: 2026-07-01 · Reviewed by Nham Vu