Spain Capital Gains Tax Calculator
Enter your capital gain and any prior-year losses to calculate your Spanish CGT (ganancias patrimoniales) using the 2026 progressive savings tax brackets.
Use the Spain Capital Gains Tax Calculator
Your Details
Enter the gross gain before deducting prior losses.
Capital losses from the prior 4 years that offset this gain.
Enter your gain above and click Calculate Tax
Tax Summary
2026 IRPF — Base del Ahorro2026 Savings Tax Bands (Base del Ahorro)
| Taxable Gain Band | Rate | Tax in Band |
|---|
Calculation Breakdown
Estimate only — 2026 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
The Spain Capital Gains Tax Calculator estimates the tax owed on capital gains (ganancias patrimoniales) under the 2026 Spanish IRPF regime. Capital gains from asset sales are taxed on the savings tax base (base del ahorro) using a progressive five-band scale: 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. Prior-year capital losses can be offset against gains, and losses on the savings base can also offset investment income (dividends, interest) up to 25% of that income.
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.