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Spanish Capital Gains Tax Calculator 2026

Calculate IRPF on a property sale: acquisition vs. disposal value, primary residence reinvestment exemption and 2026 savings rates (19-27%).

Transaction details

Sale price (€)

€

Original purchase price (€)

€

Purchase costs (€)

€

ITP/VAT, notary, registry at purchase

Sale costs (€)

€

Real estate agent, notary at sale

Capitalizable improvements (€)

€

Works that increased property value (not repairs)

Special situations

Seller's primary residence

Enter the purchase and sale prices to calculate the capital gain

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FAQ about capital gains tax in Spain

Are inflation adjustment coefficients still available?

No. Inflation adjustment coefficients for the acquisition value were abolished in Spain from 2015. The full nominal gain (including the inflationary component) is now taxable at IRPF savings rates.

Do abatement coefficients still apply?

Abatement coefficients only apply to assets acquired before 31 December 1994, subject to a cumulative lifetime disposal value cap of €400,000 per taxpayer. For property acquired in 1994 or later, no abatement is available.

Nota legal: Indicative calculator based on 2026 IRPF savings rates and Arts. 33-40 LIRPF. Does not cover Basque foral regimes or Navarre, which have their own rules, or double taxation treaties for non-residents. Consult a tax adviser before filing.

Questions about capital gains in income tax?

Lexiel explains how to declare gains from property, investment funds and shares, applicable exemptions and the updated acquisition cost calculation.

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Related resources

Tax baseQuantity resulting from measuring the taxable event, to which the tax rate is applied to determine the tax liability. Example: in personal income tax, it is the sum of net income minus reductions.Arts. 50-55 LGT

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